Splish Brothers Inc. reported a net loss of $18000 for the year ended December 31, 2022. During the year, accounts receivable decreased $9000, inventory increased $14400, accounts payable increased by $18000, and depreciation expense of $10800 was recorded. During 2022, operating activities

provided net cash of $12600.

used net cash of $5400.

used net cash of $12600.

provided net cash of $5400.