23. During 2021, Orton Company earned net income of $494,000 which included deprecia-tion expense of $78,000. In addition, the company experienced the following changes in the account balances listed below:

Increases Decreases

Accounts payable $45,000 Accounts receivable $12,000

Inventory 36,000 Accrued liabilities 24,000

Prepaid insurance 33,000

Based upon this information what amount will be shown for net cash provided by operating activities for 2021?

a. $602,000

b. $575,000

c. $395,000

d. $377,000