$119,000 Net Income $365,000 Beginning Accounts Payable Depreciation Expense 96,000 Ending Accounts Payable 146,000 Amortization of Intangible 11,000 Purchase of Long- Term Assets with 616,000 Cash Assets Beginning Accounts Receivable 420,000 Cash from Issuance of Long-Term 200,000 Debt Issuance of Stock for Cash 160,000 Ending Accounts Receivable 439,000 Beginning Inventory 516,000 110,000 Issuance of Stock for Long-Term Assets Ending Inventory Purchase of Treasury Stock 560,000 64,000 Beginning Prepaid Expenses 48,000 Ending Prepaid Expenses 42,000 The Net Cash Flows from Operating Activities section will include a line item for: Select one: a. $(44,000) b. $64,000 . $ (11,000) d. $(96,000) e. $44,000