Sunland Company reported a net loss of $6100 for the year ended December 31, 2017. During the year, accounts receivable increased $14600, inventory decreased $11800, accounts payable decreased by $18700, and depreciation expense of $12400 was recorded. During 2017, operating activities

(A) used net cash of $15200.

(B) provided net cash of $24200.

(C) provided net cash of $20700.

(D) used net cash of $27000.