Trudeau Corporation determines operating cash flows by the indirect method.

$($Click the icon to view the income statement.$)$

$($Click the icon to view the balance sheet.$)$

How many items enter into the computation of Trudeau's net cash provided by operating activities?

A$.2$ Income statement

B$.7$

C$.5$

D$.3$

$\backslash$table$[[\backslash$table$[[$Trudeau Corporation$],[$Income Statement$],[$For the Year Ended December $31,2020]]],[$Sales revenue,$$,180,000,,],[$Gain on sale of equipment,,$8,000,$$$,188,000],[$Cost of goods sold,,$110,000,,],[$Depreciation$,,6,000,,],[$Other operating expenses,,$25,000,,141,000],[$Net income,,,$$,47,000]]$

Balance sheet

$\backslash$table$[[$Assets$,\backslash$table$[[$Trudeau Corporation$],[$Comparative Balance Sheet$],[$As at December $31,2020$ and $2019]],,,2019],[2020,2019,\backslash$table$[[$Liabilities and$],[$Shareholders$\text{'}$ Equity$]],2020],[$Cash$,$$$,4,000$$$,1,000,$Accounts payable,$$,6,000$$$,7,000],[$Accounts receivable,,$7,000,11,000,$Accrued liabilities,,$7,000,3,000],[$Inventories$,,10,000,9,000,$Common shares,,$20,000,10,000],[$Plant and equipment, net,,$93,000,69,000,$Retained earnings,,$81,000,70,000],[$$$,114,000$$$,90,000,,$$$,114,000s,90,000]]$