42 1436 44 280 290 300 310 320 330 340 350 360 370 380 390 400 410 vestTom 42 The following information is taken from a company financial statements: Net income Depreciation expense Increase in accounts receivable Decrease in accounts payable Issuance of common stock Payment of cash dividends Purchase of equipment $40,000 $13,000 $19,000 $21,000 $46,000 $9,000 $38,000 Using the information above, what is net cash flows from operating activities? O A. $53,000 O B. $51,000 O C. $13,000 OD. $73,000 ina