Mason Corporation Reported a Net Loss of $12,000 for the Year

Mason Corporation reported a net loss of $12,000 for the year ended December 31, 20X3. During the year, accounts receivable decreased $5,000, merchandise inventory increased $4,000, accounts payable increased by $13,000, and depreciation expense of $7,000 was recorded. During 20X3, operating activities using the indirect method was

A) used net cash of $33,000.
B) used net cash of $23,000.
C) provided net cash of $9,000.
D) provided net cash of $7,000.