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Finlay inc earned a net income of 63000 after deducting depreciation expense of 12000 and all other expenses. Current assets increased by 11000 and current

Finlay inc earned a net income of 63000 after deducting depreciation expense of 12000 and all other expenses. Current assets increased by 11000 and current liabilities decreased by 13000. Using the indirect method, how much was Finlay inc's net cash flow from operating activities?

a. 37000 

b. 39000 

c. 51000 

d. 27000

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