ARI Inc Began 2013 with the Following During 2013 the Following Events Occurred

ARI Inc. began 2013 with the following: $$\begin{array} { | l | l | } \hline \text { Accounts receivable } & \$ 10,000 \\\hline \text { Allowance tor doubtful accounts } & ( 800 ) \\\hline \text { Net accounts receivable } & \$ 9,200 \\\hline\end{array}$$ During 2013 the following events occurred: $$\begin{array} { | l | l | } \hline \text { Accounts written off } & \$ 1,200 \\\hline \text { Sales on accounts } & 30,000 \\\hline \text { Bad debt expense recognized } & 2,000 \\\hline\end{array}$$ At the end of 2013, ARI showed a balance in gross accounts receivable (before the allowance for doubtful accounts) of $16,800. In the direct method Statement of Cash Flows, what amount would be shown as an operating cash inflow?

A) $21,000
B) $22,000
C) $30,000
D) $28,200