Pear Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Pear Company Income Statement Year Ended Year 5 Sales Revenue $252,000 Interest Revenue 2700 Gain on Sale of Plant Assets 5400 Total Revenues and Gains $260,100 Cost of Goods Sold 118,000 Salary Expense 44,000 Depreciation Expense 15,000 Other Operating Expenses 22,000 Interest Expense 1900 Income Tax Expense 5100 Total Expenses 206,000 Net Income (Loss) $54,100 Additional information provided by the company includes the following: 1. Current assets, other than cash, increased by $21,000. 2. Current liabilities decreased by $1000. Compute the net cash provided by (used for) operating activities.

Group of answer choices

A $32,100

B $47,100

C $41,700

D $11,800