The Following Selected Information Is for Porter Handbags At,and for the Year

The following selected information is for Porter Handbags at,and for the year ended,December 31,2012,and 2011: $\begin{array} { l l l } \text { Selected Ealance Sheet Accounts } & \underline { 12 / 31 / 12 } & \underline { 12 / 31 / 11 } \\\text { Accounts Payable } & \$ 19,000 & \$ 13,000 \\\text { Inventory } & 26,000 & 30,000 \\\text { Prepaid Expense } & 7,000 & 5,000 \\\text { Retained Earnings } & 23,000 & 19,000 \\\text { Wages Payable } & 2,000 & 7,000 \\\text { Accounts Receivable } & 29,000 & 22,000 \\\text { Accumulated Depreciation } & 43,000 & 35,000 \\\text { Cash } & 19,000 & 14,000 \\\text { Fixed Assets } & 94,000 & 79,000\end{array}$
$\text{Selected Income Statement Accounts}$
$\begin{array} { l l } \text { Oepreciation Expense } & \$ 14,000 \\\text { Gain on Sale of Fixed Asset } & 3,000 \\\text { Net Income } & 23,000 \\\text { Sales } & 91,000 \\\text { Wages Expense } & 34,000\end{array}$
Using the indirect method,what is the net cash flow from operations for Porter Handbags for the year ended December 31,2012?

A) $30,000
B) $33,000
C) $36,000
D) $43,000
E) $44,000