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	$249,000
Interest Revenue	2000
Gain on Sale of Plant Assets	5400
Total Revenues and Gains		$256,400
Cost of Goods Sold	124,000
Salary Expense	43,000
Depreciation Expense	10,000
Other Operating Expenses	23,000
Interest Expense	1600
Income Tax Expense	5100
Total Expenses		206,700
Net Income (Loss)		$49,700

Additional information provided by the company includes the following: 1. Current assets, other than cash, increased by $21,000. 2. Current liabilities decreased by $1100. Compute the net cash provided by (used for) operating activities.

Group of answer choices

A $11,900

B $27,600

C $32,200

D $37,600