What is the cash flow of the firm, or $($CF$($A$)),$ for $2023?$

Gemini Company

$2023$ Income Statement

Net sales

$140,000$

Cost of goods sold

$84,000$

Selling, general, and administrative expenses

$7,000$

Depreciation

$9,800$

Earnings before interest and taxes $($EBIT$)$

$39,200$

Interest

$4,200$

Pretax income

$35,000$

Taxes

$7,000$

Net income

$28,000$

Gemini Company

$2022$ and $2023$ Balance Sheets

$2022$

$2023$

$2022$

$2023$

Cash

$25,000$

$28,000$

Accounts payable

$17,000$

$20,000$

Accounts receivable

$21,000$

$25,000$

Accrued expenses

$31,000$

$36,000$

Inventory

$20,000$

$31,000$

Current liabilities

$48,000$

$56,000$

Current assets

$66,000$

$84,000$

Long$-$term debt

$72,000$

$83,000$

Net fixed assets

$132,000$

$144,000$

Owners' equity

$78,000$

$89,000$

Total assets

$198,000$

$228,000$

Total liabilities and equity

$198,000$

$228,000$

$$12,400$

$-$$$15,600$

$-$$$11,800$

$$10,200$

$$14,300$What is the cash flow of the firm, or $(CF(A)),$ for $2023?$

$$12,400$

$-$$$15,600$

$-$$$11,800$

$$10,200$

$$14,300$