Landis Company reported a net loss of $6,000 for the year ended December 31, 2026. During the year, accounts receivable decreased $14,000, merchandise inventory increased $10,000, accounts payable increased by $20,000, and depreciation expense of $10,000 was recorded. Landis also reported a $5,000 gain and $3,500 loss in net income. During 2026, operating activities cash flow under the Indirect Method Provided net cash of $38,500 O Provided net cash of $26,500 O Used net cash of $26,500 Provided net cash of $29,500