robinson company reported a net loss of $23,000 during the year. comparing beginning and ending balances, you determine the following: (1) accounts receivable increased by $8,000; and (2) accrued expenses payable increased by $5,000. what was the amount of cash used in operating activities during the year? a. $26,000 b. $36,000 c. $20,000 d. $10,000