Sheffield Lawn Service company reported a net loss of $16400 for the year ended December 31, 2025. During the year, accounts receivable decreased $32500, inventory increased $22800, accounts payable increased by $31000, and depreciation expense of $27000 was recorded. During 2025, operating activities:

used net cash of $51300

provided net cash of $51300,

used net cash of $13700,

provided net cash of $80800