Felix Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement:

Felix company Income Statement Year Ended December 31, 2015

Sales Revenue $245,000 Interest Revenue 2,000 Gain on Sale of Plant Assets 5,000 Total revenues and gains $252,000 Cost of Goods Sold 118,000 Salary Expense 43,000 Depreciation Expense 13,000 Other Operating Expenses 25,000 Interest Expense 1,500 Income Tax Expense 5,500 Total Expenses 206,000 Net Income (loss) $46,000

Additional information provided by the company includes the following: 1) Current assets, other than cash, increased by $24,000 2) Current liabilities decreased by $1,000

How much is the net cash provided by operating activities? A) $21,000 B) $34,000 C) $29,000 D) $39,000