Gryphon Corporation reported net income of $75,000 for the year. During the year, accounts receivable decreased by $6,000, accounts payable increased by $3,000, there were no gains or losses, and depreciation expense of $5,000 was recorded. Using the indirect method, cash provided by operating activities for the year is: Select one: a. $89,000 b. $71,000 c. $83,000 d. $73,000