Fruitvale Company prepared the following income statement for 2018 Sales Cost of goods sold Gross profit Operating expenses: $242 175 67 12 14 5 Salaries expense Depreciation expense Rent expense 31 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 78 27 The net increase (decrease) in cash from operating activities for 2018 was Select one: a. 68 b, 24 d. None of the above e. 32