What was the amount of cash provided by operating activities


During 2010 the DLD Company had a net income of $50,000. In addition, selected accounts showed the following changes: Accounts Receivable $3,000 increase Accounts Payable 1,000 increase Building 4,000 decrease Depreciation Expense 1,500 increase Bonds Payable 8,000 increase What was the amount of cash provided by operating activities?

A) $59,500

B) $49,500

C) $51,500

D) $50,000

Why is the answer B? Shouldn't it be $48,500? If the correct answer is not a typo, can you explain how to get $49,500 as the answer?

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Accounting Basics: What was the amount of cash provided by operating activities
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