Ohio, Inc. uses the indirect method to prepare the statement of cash flows Refer to the following income statement Ohio, Inc Income Statement Year Ended December 31, 2024 Revenues and Gains Sales Revenue $159,000 Interest Revenue 6.400 Total Revenues and Gains $165,400 Expenses and Losses Cost of Goods Sold $140,000 Salary Expense 20,000 Depreciation Expense 7,000 Other Operating Expenses 13,500 Interest Expense 16,200 Loss on Sale of Plant Assets 5,000 Income Tax Expense 5,800 Total Expenses and Losses 207,500 Net Income (Loss) $(42,100) Additional information provided by the company includes the following Current assets, other than cash, decreased by $5,200. Current liabilities increased by $2,500 Compute the net cash provided by (used for) operating activities A. $(49,800) B. $27,400 OC. $(22,400) D. $10,200 The balances of select accounts of Elliott, Inc. as of December 31, 2024 are given below: Notes Payable-short-term Salaries Payable Notes Payable-long-term Accounts Payable Unearned Revenue Interest Payable $1,200 3,000 20.000 3,100 2,000 2,200 The Unearned Revenue is the amount of cash received for services to be rendered in January, 2025. The Interest Payable is due on February 15, 2025. What are the total current liabilities shown on the balance sheet at December 31, 2024? O A. $5,300 O B. $11,500 O c. $10,300 OD. $9,300