how was answer $170,000 arrived

Jan. 1 Dec. 31 Accounts Receivable $80,000 $100,000 Inventory $60,000 $70,000 Prepaid Expenses $100,000 $75,000 Accounts Payable $120,000 $100,000 Unearned Revenue $65.000 $95.000 The company's net cash from operating activities on its 2013 Statement of Cash Flows is $200,000 Current year depreciation expense is $25,000 What amount should the comparty report as net income for 2013? Net income for 2013 company should report $130,000 $170,000