what is siem s net cash provided used by operating activities for last year on the s 642106

The following information relates to Siem, Inc. for last year:

Net income	$5,000
Net increase in all current assets except cash	$43,000
Net decrease in current liabilities	$27,000
Dividends paid on common stock	$25,000
Depreciation expense	$30,000
Gain on sale of building	$11,000

What is Siem”s net cash provided (used) by operating activities for last year on the statement of cash flows? (Assume that current liabilities do not contain any notes payable.)

A) $8,000

B) $(17,000)

C) $(46,000)

D) $(71,000)