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: $\begin{array}{c} \text {Kentucky Company}\\ \text {Income Statement}\\ \text {Year Ended December 31, 2019}\\\begin{array}{|l|r|r|}\hline \text { Sales Revenue } & \$ 250,000 & \\\hline \text { Interest Revenue } & 2200 & \\\hline \text { Gain on Sale of Plant Assets } & 5100 & \\\hline \text { Total Revenues and Gains } & & \$ 257,300\\\hline \text { Cost of Goods Sold } & 124,000 \\\hline \text { Salary Expense } & 41,000 \\\hline \text { Depreciation Expense } & 14,000 \\\hline \text { Other Operating Expenses } & 23,000\\\hline \text { Interest Expense } & 1900 & \\\hline \text { Income Tax Expense } & 5200 & \\\hline \text { Total Expenses } & & 209,100 \\\hline \text { Net Income (Loss) } & & \$ 48,200 \\\hline\end{array}\end{array}$ Additional information provided by the company includes the following:
1) Current assets,other than cash,increased by $20,000.
2) Current liabilities decreased by $1500.
Compute the net cash provided by (used for) operating activities.

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