Gryphon Corporation reported net income of $75,000 for the year. During the year, accounts receivable decreased by $6000, accounts payable increased by $3000, there were no gains or losses, and depreciation expense of $5000 was recorded. Using the indirect method, cash provided by operating activities for the year is:

a)$89,000

b)$71,000

c)$83,000

d)73,000