Baxter Company reported a net loss of $13,000 for the year ended December 31, 2010. During the year, accounts receivable decreased $5,000, merchandise inventory increased $8,000, accounts payable increased by $10,000, and depreciation expense of $4,000 was recorded. During 2010, operating activities
a. used net cash of $8,000.
b. provided net cash of $2,000.
c. used net cash of $2,000.
d. provided net cash of $8,000
On the statement of cash flows, what would the cash flows from operating activities section ?