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Baxter Company reported a net loss of $16,977 for the year ended December 31. During the year, accounts receivable decreased by $5,897, inventory increased by $9,648, accounts payable increased by $12,949, and depreciation expense of $7,241 was recorded. During the year, operating activities

a.provided net cash of $-538.

b.used net cash of $16,977.

c.provided net cash of $16,977.

d.used net cash of $-538.