Consider the following:

Net income $95,000

Depreciation Expense $11,000

Increase in accounts receivable $4,000

Decrease in merchandise inentory $20,000

Decrease in account payable $8,000

Increase in income taxes payable $3,000

Using the indirect method, the Net Cash provided by Operating Activities was:

A. $90,000

B. $106,000

C. $101,000

D. $117,000

(Can you explain to me HOW to solve this problem? Thank you)