Kentucky Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Kentucky Company Income Statement Year Ended December 31, 2025 Sales Revenue $247,000 Interest Revenue 2,300 Gain on Sale of Plant Assets 5,200 Total Revenues and Gains $254,500 Cost of Goods Sold 119,000 Salary Expense 44,000 Depreciation Expense 13,000 Other Operating Expenses 20,000 O A. $11,800 B. $35,300 C. $40,500 D. $27,500 Kentucky Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Kentucky Company Income Statement Year Ended December 31, 2025 Sales Revenue $247,000 Interest Revenue 2,300 Gain on Sale of Plant Assets 5,200 Total Revenues and Gains $254,500 Cost of Goods Sold 119,000 Salary Expense 44,000 Depreciation Expense 13,000 Other Operating Expenses 20,000 O A. $11,800 B. $35,300 C. $40,500 D. $27,500