Rabin Corporation Had the Following Selected Balance Sheet Changes for the Past

Rabin Corporation had the following selected balance sheet changes for the past year: $\begin{array}{|l|cc|}\hline \text { Assets and contra-assets } & \text { Increase/(Decrease) } \\\hline \text { Cash } & \$ \quad 37,000 \\\hline \text { Accounts receivable } & \$\quad 12,000 \\\hline \text { Inventory } & \$ \quad 17,000 \\\hline \text { Prepaid expenses } & \$ \quad (5,000) \\\hline \text { Accumulated depreciation } & \$ \quad 9,000\\\hline\\\hline\text {Liabilities}&\text { Increase/(Decrease) }\\\hline\text { Accounts payable } & \$ \quad 18,000 \\\hline \text { Wages payable } & \$ \quad (9,000) \\\hline \text { Taxes payable } & \$ \quad 11,000\\ \hline\end{array}$
The company's operating income for the year was $25,000.What is the net cash provided by operating activities for last year on the statement of cash flows for Rabin Corporation (using the indirect method) ?

A) $ 5,000
B) $20,000
C) $30,000
D) $67,000