The Simplex Company reported cost of goods sold on its income statement of$10,000. The following account balances appeared on the company”s comparative balance sheet for the same year:

 

 

Ending

Beginning

Inventory

$22,000

$20,000

Accounts Payable

$14,000

$11,000

The company uses the indirect method to determine the net cash provided by operating activities. The cost of goods sold, adjusted to a cash basis, on the company”s statement of cash flows for the year would be:

A) $11,000

B) $10,000

C) $9,000

D) $5,000