Specialty Auto Parts Company uses the indirect method to prepare its statement of cash flows. Refer to the following information for 2024 : Net cash provided by operating activities: $110,000 Net cash used for investing activities: $(114,500) Net cash provided by financing activities: $20,000 If the cash balance at the beginning of the year was $13,400, what is the ending cash balance? A. $13,400 B. $15,500 C. $4,500 D. $28,900