Optics Company uses the direct method for preparing its statement of cash flow. Optics reports the following information regarding 2019:

From the income statement:

Sales Revenues, $268,000

Cost of Goods Sold, $215,000

Operating Expenses, $36,000

Net Income $17,000

From the balance sheet:

	Beginning Balance	Ending Balance
Accounts Receivable	$14,900	$17,800
Merchandise Inventory	23,500	18,000
Accounts Payable	6,900	14,000
Accrued Liabilities	4,200	1,700

Assume that there were no sales of longterm assets, no interest revenue, and no expenses other than the expenses shown above. Also, assume that Accounts Payable are for purchases of merchandise inventory only. Accrued liabilities relate to operating expenses. What amount will be shown for the net cash provided by operating activities?

A. $62,700

B. $9,900

C. $24,200

D. $17,000