31. The following information relates to Penha, Inc. for last year: Net income $117,000 Net increase in all current assets except cash $31,000 Net increase in current liabilities $45,000 Dividends paid on common stock $20,000 $8.000 Gain on sale of investments $3,000 What is Penha's net cash provided by operating activities for last year on the statemen of cash flows? (Assume that current liabilities do not contain any notes payable.) $108,000 $116,000 $136,000 a b. C. d $139,000