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A firm has 180,000 of net income for year 2 the firm recorded 20,000 of depreciation during year 2 between year 1 and year 2

A firm has 180,000 of net income for year 2 the firm recorded 20,000 of depreciation during year 2 between year 1 and year 2 accounts receivable increased by 8,000 and account payable increased by 10,000 what is the cash flow from operation?

1. 166,000

2. 182,000

3. 198,000

4. 202,000

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