Question - A company reported a net loss of $12,000 for the year. During the year, accounts receivable decreased $3,000, merchandise inventory increased $7,000, accounts payable increased by $10,000, and depreciation expense of $9,000 was recorded. What is net cash provided by operating activities for the year? Please describe how to calculate the operating cash flow (Hint: start with the net loss and add or subtract the changes in each account).