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 statement of financial position for the same year: The company uses the direct method to determine the net cash provided by 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:
$\begin{array}{lcc}&\text { Ending Balance }&\text {Beginning Balance }\\\text { Inventory.................... } & \$ 33,000 & \$ 30,000 \\\text { Accounts Payable ....... } & \$ 23,000 & \$ 21,000\end{array}$

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