Precision Manufacturing had the following operating results for 2014: sales = $38,900; cost of goods sold = $24,600; depreciation expense = $1,700; interest expense = $1,400; dividends paid = $1,000. At the beginning of the year, net fixed assets were $14,300, current assets were $8,700, and current liabilities were $6,600. At the end of the year, net fixed assets were $13,600, current assets were $9,200, and current liabilities were $7,400. The tax rate for 2014 was 40 percent. What is the cash flow from assets for 2014?

The Choices are below:

$8,520

$8,820

$9,120

$9,492

$10,820