The correct answer is D. $17,700 . To find the ending cash balance, start with the beginning cash balance and then add all cash inflows and subtract all cash outflows.

Beginning cash = $1,200

Inflows:

Cash from sales = $16,000

Cash received from non-trading securities = $5,000

Cash received from loans = $8,000

Total inflows = $29,000

Outflows:

Wages and salaries paid = $4,500

Cash paid for plant assets = $6,000

Cash paid in repayment of loans = $2,000

Total outflows = $12,500

Now calculate ending cash:

Ending cash = $1,200 + $29,000 - $12,500 = $17,700

This is the amount of cash remaining after considering all listed cash transactions. The classification of the cash flows is not necessary to solve the question, but they include operating, investing, and financing effects. What matters mathematically is that every cash receipt increases total cash and every cash payment decreases it. Since the net increase in cash is $16,500 , adding that to the beginning cash of $1,200 gives $17,700 . Therefore, Option D is correct.