The Following Was Provided by the Records of RST for the Current

The following was provided by the records of RST for the current reporting year: $$\begin{array} { | l | l | } \hline \text { Net loss (as reported on the income statement) } & \$ 40,000 \\\hline \text { Decrease in inventory } & 18,000 \\\hline \text { Increase in accounts receiable } & 3,000 \\\hline \text { Depreciation expense } & 27,000 \\\hline \text { Increase in accounts payable } & 9,000 \\\hline \text { Cash dividend declared and paid } & 2,000 \\\hline \text { Decrease in income tax payable } & 4,000 \\\hline\end{array}$$ The cash flow from operating activities was:

A) $40,000 outflow.
B) $7,000 inflow.
C) $5,000 inflow.
D) $4,000 inflow.