current year depreciation expense is 25000 what amount should the company report as net income for 2013

Note:The full question is attached as picture below

                                          1 Jan         31 Dec      Increase/(Decrease)

Accounts receivables   $80,000    $100,000          $20,000

Inventory                        $60,000    $70,000           $10,000

Prepaid Expenses         $100,000   $75,000           ($25,000)

Accounts Payable         $120,000   $100,000         ($20,000)

Deferred Revenue        $65,000     $95,000           $30,000

Particulars                                                              Amount

Net Cash Flows from Operating Activities          $200,000

Less Increase in Current Liabilities

Deferred Revenue                                                 ($30,000)

Less Decrease in Current Assets

Prepaid Expenses                                                 ($25,000)

Add Decrease in Current Liabilities

Accounts Payable                                                  $20,000

Add Increase in Current Assets

Accounts receivables                                             $20,000

Inventory                                                                 $10,000

Less: Depreciation Expenses                               ($25,000)

Net Income for 2013                                             $170,000

explanation:

dont report me i need points