The following information is from Avatar, Inc.'s December 31, 2011 annual report Income statement Balance sheet 12/31/11 12/31/10 Sales revenue $80,000 Unearned revenue $5,000 $9,000 $20,000 Insurance expense $3,000 Prepaid insurance $2,000 Note Avatar always collects cash from its customers in advance Cash paid for insurance on Avatar, Inc.'s statement of cash flows equals O A. $22,000 O B. $19,000 O C. $23,000 O D. $21,000