Allen Company Reported Total Sales Revenue of $150,000 and Total

Allen Company reported total sales revenue of $150,000 and total expenses of $152,000 (i.e., a net loss of $2,000) for the year ended December 31, 20X4. During 20X4, trade receivables decreased by $1,000, trade payables increased by $5,000, wages payable increased by $3,000, and $18,000 in depreciation expense was recorded. Assuming no other adjustments are needed, what was the "net cash flow from operating activities" for 20X4 (parentheses indicate net cash outflow) ?

A) ($1,000) .
B) $23,000.
C) $25,000.
D) $29,000.