The Accounting Records of Fine Mart Clothing Include the Following

The accounting records of Fine Mart Clothing include the following information for the year: $$\begin{array} { l r } \text { Collections of accounts receivable } & \$ 124,000 \\\text { Payments to suppliers } & 76,000 \\\text { Accrual of payables at month end } & 17,000 \\\text { Credit sales } & 115,000 \\\text { Cash sales } & 35,000 \\\text { Depreciation expense } & 12,000 \\\text { Payment for operating expenses } & 43,000\end{array}$$ What amount of net cash provided by operating activities will Fine Mart Clothing report on its statement of cash flows for the year?

A) $19,000
B) $31,000
C) $40,000
D) $28,000