Tom Petty, Inc. prepares the statement of cash flows using the indirect method and reports the following income statement for 2017.

Petty, Inc.

Income Statement

Year Ended December 31, 2017

Sales Revenue	$154,000
Interest Revenue	7,000
Loss on Sale of Plant Assets	(5,400)
Total Revenues and Gains		$155,600
Cost of Goods Sold	130,000
Salary Expense	21,000
Depreciation Expense	7,400
Other Operating Expenses	13,400
Interest Expense	16,000
Income Tax Expense	6,000
Total Expenses		193,800
Net Income (Loss)		$(38,200)

Additional information provided by the company includes the following:

Decrease in Current assets other than cash, $5,100.

Increase in Current liabilities, $2,300.

Compute the net cash provided by (used for) operating activities.

Select one:

a. ($45,600)

b. $23,400

c. none of the above

d. ($18,000)

e. $10,500