LFM Corporation Reported Cost of Goods Sold on Its Income

LFM Corporation reported cost of goods sold on its income statement of $15,000.The following account balances appeared on the company's comparative balance sheet for the same year: The company uses the direct method to determine the net cash provided by (used in) operating activities.The cost of goods sold, adjusted to a cash basis, on the company's statement of cash flows for the year would be:

A) $14,000
B) $16,000
C) $10,000
D) $15,000