Fruitvale Company prepared the following income statement for 2018: Sales Cost of goods sold Gross profit Operating expenses: $242 175 67 Salaries expense Depreciation expense Rent expense $12 14 5 Operating income Loss on sale of land Net income Also, the company's December 31 balance sheet revealed the following: 36 $32 2018 2017 Accounts payable $24 $15 Accounts receivable 33 Land Inventory Wages payable 60 20 8 78 27 The net increase (decrease) in cash from operating activities for 2018 was: Select one: a. 68 b. 32 C. 24 d. 14 e. None of the above