Kentucky Company Uses the Indirect Method to Prepare the Statement

Kentucky Company uses the indirect method to prepare the statement of cash flows.Refer to the following income statement:

Additional information provided by the company includes the following:
1) Current assets,other than cash,increased by $21,000.
2) Current liabilities decreased by $1200.
Compute the net cash provided by (used for) operating activities.

A) $26,700
B) $40,700
C) $35,400
D) $11,800