2.

2.

Barton Company reported net income of $60,000 for the year ended December 31, 2014. During the year, inventories decreased by $12,000, accounts payable decreased by $18,000, depreciation expense was $20,000 and a gain on disposal of equipment of $9,000 was recorded. Net cash provided by operating activities in 2014 using the indirect method was O $65,000 O $55.000 $77,000 O $119,000