Jarvis, Inc

Jarvis, Inc.reported net income of $34,000 for the year ended December 31, 2011 Included in net income were depreciation expense of $8,400 and a gain on sale of equipment of $1,700.Each of the following accounts increased during 2011:
What is the amount of cash provided by operating activities for Jarvis, Inc.for the year ended December 31, 2011?

A) $31,200
B) $33,900
C) $22,200
D) $32,200