During the accounting period, net income was $128,000 which included depreciation expense of $26,000. In addition, the following accounts increased by the amounts noted: accounts payable $15,000; inventory $12,000. Other accounts decreased by the amounts noted: accounts receivable $4,000; prepaids $11,000; accrued expenses $8,000. Net cash provided by operating activities is

a. $ 89,000

b. $ 95,000

c. $155,000

d. $164,000