40. Washington Corp. reported the following information for 2016 and 2017 2016 2017 Accounts receivable $101.000 $93.000 Prepaid expenses 5.000 6.000 Accounts payable 71.000 76,000 Salaries payable 5,000 4,000 Net income 80.000 Depreciation expense 9,000 Gain on sale of equipment 5,000 If Washington uses the indirect method to prepare the operating activities section of the statement of cash flows, what amount will be reported as net cash inflow from operating activities for 2017? a. $73,000 b. $83.000 c. $95,000 d. $105,000