During 2022, Gross Company earned net income of $384,000, which included depreciation expense of $78,000. In addition, the company experienced the fo changes in the account balances listed below Increases Accounts $12,000 receivable $24,000 Inventory Decreases Unearned $45,000 Revenues Accrued liabilities $33,000 Prepaid insurance $24,000 Assuming the ind i rect method, what amount will be shown for net cash provided by operating activities? Select one: a. $372,000 b. $420,000 c. $294,000 d. $267,000 e. $492,000