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In preparing a company's statement of cash flows for the most recent year using the indirect method, the following information is available:
net income for the year was $ 74,000
accounts payable decreased by 29,000
accounts receivable increased by 36,000
inventories increased by 16,000
depreciation expense was 52,000
net cash provided by operating activities was:
(a) $71,000.
(b) $45,000.
(c) $135,000.
(d) $103,000.
(e) $74,000.
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