Kentucky company uses the indirect method to prepare the statement of cash flows. refer to the following income statement: kentucky company income statement year ended december 31, 2019 sales revenue $249,000 interest revenue 2,300 gain on sale of plant assets 5,300 total revenues and gains $256,600 cost of goods sold 124,000 salary expense 43,000 depreciation expense 14,000 other operating expenses 20,000 interest expense 1,600 income tax expense 5,100 total expenses 207,700 net income (loss) $48,900 additional information provided by the company includes the following: 1. current assets, other than cash, increased by $21,000. 2. current liabilities decreased by $1,200.a. $26,700 b. $35,400 c. $11,800 d. $40,700