December 31, 2019 December 31, 2018 Current Assets: Cash Accounts Receivable Inventory Total Current Assets $33,000 $161,000 $105,000 $299,000 $80,000 105,000 71,000 $256,000 Current Liabilities: Accounts Payable Salaries Payable Total Current Liabilities $49,000 36,000 $85,000 $38,000 92,000 $130,000 Using the indirect method, what is the net cash provided by operating activities for the year ending December 31, 2019? A. $143,000 B. $109,000 C. $61,000 D. $210,000 Anew Health Care Company reports net income of $220,000 and Depreciation Expense of $24,000 for the year ending December 31, 2019. No long - term assets were sold or exchanged during 2019. They also have the following data available: December 31, 2019 December 31, 2018 Current Assets: Cash Accounts Receivable Inventory Total Current Assets $33,000 $161,000 $105,000 $299,000 $80,000 105,000 71,000 $256,000 Current Liabilities: Accounts Payable Salaries Payable Total Current Liabilities $49,000 36,000 $85,000 $38,000 92,000 $130,000 A. $143,000 O B. $109,000 C. $61,000 D. $210,000