Cramer Corporation formats operating cash flows using the indirect method. E: (Click the icon to view the income statement.) E: (Click the icon to view the balance sheet.) How many items enter the computation of Cramer's net cash provided by operating activities? O A. 7 OB. 5 OC. 3 OD. 2 A Data Table Cramer's Income Statement for 2018 Sales revenue $ 170,000 10,000 - $ 180,000 Gain on sale of equipment Cost of goods sold Depreciation 110,000 7,500 27,000 Other operating expenses 144,500 $ 35,500 Net income * The book value of equipment sold during 2018 was $22,000. Print Done i Data Table Cramer's Comparative Balance Sheets December 31, 2018 and 2017 2018 2018 2017 Cash 7,000 $ 8,000 Accounts receivable 1,000 2017 2,000 11,000 7,000 71,000 91,000 3,500 $ 6,000 8,000 89,000 $ 106,500 $ Accounts payable Accrued liabilities Common stock Retained earnings Inventory 9,000 20,000 70,500 106,500 $ Plant and equipment, net 10,000 72,000 91,000 $ Print Done