Foster company reported a net loss of $10k for the year ended Dec 31, 2001. During the year, accounts receivable decreased $5k, merchandse inventory increased $8k, accounts payable increased by $10k, and depreciation expense of $5k was recorded. During 2001. Operating activities

a. used net cash of $2k
b. used net cash of $8k
c. porvided net cash of $2k
d. provided net cash of $8k