Felix Skateboards Company Uses the Indirect Method to Prepare the Statement

Felix Skateboards Company uses the indirect method to prepare the statement of cash flows.Refer to the following income statement: $\begin{array}{c}\text {Felix Company}\\\text {Income Statement}\\\text {Year Ended December 31, 2017}\\\begin{array}{|l|r|r|}\hline\text { Sales Revenue } & \$ 250,000 \\\hline \text { Interest Revenue } & 2,200 \\\hline \text { Gain on Sale of Plant Assets } & \text { 5,100 } \\\hline \text { Total Revenues and Gains } &&\$257,300\\\hline \text { Cost of Goods Sold } & 124,000 \\\hline \text { Salary Expense } & 41,000 \\\hline \text { Depreciation Expense } & 14,000 \\\hline \text { Other Operating Expenses } & 23,000 \\\hline \text { Interest Expense } & 1,900 \\\hline \text { Income Tax Expense } & 5,200 \\\hline\text { Total Expenses } & & 209,100 \\ \hline \text { Net Income (Loss) } & & \$ 48,200\\\hline\end{array}\end{array}$ Additional information provided by the company includes the following:
1.Current assets,other than cash,increased by $20,000.
2.Current liabilities decreased by $1,500.
Compute the net cash provided by (used for) operating activities.

A) $26,700
B) $40,700
C) $35,600
D) $11,700