Arch Associates Reports the Following Comparative Balance Sheets and Income

Arch Associates reports the following comparative balance sheets and income statement information.
$\begin{array}{l}\hline \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Arch Associates } \\\hline\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text { Comparative Balance Sheets } \\\begin{array}{|l}\hline \\\hline \text { Cash}\\\hline \text { Accounts receivable}\\\hline \text { Prepaid insurance}\\ \hline \text { Inventory }\\\hline \text { Property, plant and equipment}\\\hline \text { Total assets}\\\hline \\\hline \text { Accounts payable}\\\hline \text { Salaries payable}\\\hline \text { Long term notes payable}\\\hline \text { Stockholders' equity}\\\hline \text { Total liabilities and equity}\\\hline \end{array}\begin{array}{|c|}\hline 12 / 31 / 2013\\\hline \$ 12,000 \\\hline 4,000 \\\hline 10,000 \\\hline 6,000 \\\hline 12,000 \\\hline \$ 44,000 \\\hline & & \\\hline \$ 8,000 \\\hline 10,000 \\\hline 8,000 \\\hline 18,000 \\\hline 44,000 \\\hline \end{array}\begin{array}{c|}\hline 12 / 31 / 2014 \\\hline 22,000 \\\hline 8,000 \\\hline 8,000 \\\hline 2,000 \\\hline 10,000 \\\hline 50,000 \\ \hline \\\hline 12,000 \\\hline 4,000 \\\hline 6,000 \\\hline 28,000 \\ \hline 50,000 \\\hline \end{array}\end{array}$ $\quad$$\quad$$\quad$$\quad$$\text { Income Statement }$
$\quad$$\quad$$\quad$$\text { Year Ended 12/31/14 }$
$\begin{array}{|l|ll|}\hline\text {Revenue} &\$ & 70,000 \\\hline \text {Cost of goods sold} && 40,000 \\\hline \text {Gross margin} && 30,000 \\\hline \text {Operating expense} && \underline { 20,000} \\\hline \text {Net income} &\$ & \underline { 10,000}\\\hline\end{array}$ All inventory purchases are made on account.The amount of cash paid for inventory purchases during 2014 Year 2 was:

A) $40,000.
B) $32,000.
C) $22,000.
D) $36,000.