Specialty Auto Parts Company uses the indirect method to prepare its statement of cash flows. Refer to the following information for 2020 Net cash inflows from operating activities. $102,000 Net cash outfiows from investing activities: $(118,500) Net cash inflows from financing activities: $17,000 If the cash balance at the beginning of the year was $13,400, what is the ending cash balance? O A. $13,400 B. $16,500 OC. $13,900 OD. $500