For the year ending December 31, 2014, Martha Company reports net income of $23,000 and depreciation expense of $7,000. The income tax expense for the year ending December 31, 2014 is $20,000

The following data is available:

December 31, 2013 December 31, 2014
Cash $25,000 $16,000
Accounts Receivable $25,000 $45,000
Inventories $60,000 $100,000
Fixed Assets $330,000 $581,000
Accumulated Depreciation $110,000 $101,000
Accounts Payable $6,000 $74,000
Wages Payable $4,000 $25,000

What is the net cash provided (used) by operating activities for the year ended December 31, 2014? Assume the indirect method is used.
A) $(20,000 )
B) $23,000
C) $59,000
D) $69,000

C

Business

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