The information below is taken from the accounts of Gabbi Corporation for the year ended December 31, 2019. Each account has a normal balance. Net income Proceeds from Issuance of common stock Decrease in Inventory Proceeds from sale of building at a $15,000 gain Decrease in accounts payable Purchase of equipment Payment of cash dividends Depreciation expense Decrease in accounts receivable Redemption of bonds payable Increase in short-term salaries and wages payable Proceeds from of land at a $5,000 loss Purchase of delivery van Cash at beginning of year $ 314,000 103,000 27,000 85,000 15,000 185,000 24,000 67,000 23,000 75,000 8,000 40,000 33,000 205,000 Cash provided (used) by operations is: O A. $414,000 OB. $380,000 C. $406,000 O D. $424,000