30. The following information is available from the current period financial statements: Net income S150,000 Depreciation expense 28,000 Increase in accounts receivable 16,000 Decrease in accounts payable 21,000 The net cash flow from operating activities using the indirect method is a. S117,000 b. $141.000 c. $173,000 d. $215,000 31. A building with a book value of $ 46,000 sold for $51,000, cash using the indirect method, this transaction should show on the statement of cash flows as follows: a. an increase of $46,000 from investing activities b. an increase of 551,000 from investing activities and a deduction from net income of $5,000 c. an increase of $1,000 from investing activities d. an increase of $46,000 from investing activities and an addition to net income of $5,000 32 Which of the following is not reported as an adjustment to net income when using the indirect method of computing net cash flows from operating activities? A Cash dividends paid B. A change in accounts receivable. C. Depreciation D. A change in a prepaid expense. 33 S Company reported net income for 2018 in the amount of $400,000. The company's financial statements also included the following: Increase in accounts receivable 80,000 Decrease in inventory 60,000 Increase in accounts payable 200,000 Depreciation expense 104,000 Gain on sale of land 148,000 What is net cash provided by operating activities under the indirect method? A. S432,000. B. S536,000 C. $580.000 D. S832,000. TRUE OR FALSE (1 points) 34. Net income for the year was $29,500. Accounts receivable increased $2,500, and accounts payable increased $5,400. Under the indirect method, the cash flow from operations is $32,400