Specialty Auto Parts Company uses the indirect method to prepare its statement of cash flows. Refer to the following information for 2018: ONet cash provided by operating activities: $109,000 Net cash used for investing activities: $(114,500) Net cash provided by financing activities: $16,000 If the cash balance at the beginning of the year was $13,200, what is the ending cash balance? OA) $23,700 OB) $10,500 C) $13,200 D) $5500