The Accounting Records of Miller Company Provided the Data Below

The accounting records of Miller Company provided the data below ($ in 000s) .
$\begin{array}{lr}\text { Net income } & \$ 17,500 \\ \text { Depreciation expense } & 8,400 \\ \text { Increase in accounts receivable } & 4,400 \\ \text { Decrease in inventory } & 6,400 \\ \text { Decrease in prepaid insurance } & 1,500 \\ \text { Decrease in salaries payable } & 2,700 \\ \text { Increase in interest payable } & 900\end{array}$
What is the net cash provided (used) by operating activities?

A) $20,600
B) $27,600
C) $3,800
D) ($27,600)
E) $41,800