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A company reported net income of HK$ 2 8 5 , 0 0 0 . If accounts receivable increased HK$ 1 4 0 , 0

A company reported net income of HK$285,000. If accounts receivable increased HK$140,000 and accounts payable decreased HK$40,000, net cash provided by operating activities using the indirect method is:
Select one alternative:
HK$105,000
HK$185,000
HK$465,000
HK$385,000

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