I he following information pertains to Montana Company: Net income. $ Depreciation expense Payment of dividends Increase in accounts receivable Collection of long-term notes receivable Loss on sale of land... 45,000 Increase in accounts payable ... $ 12,000 10,000 Acquisition of equipment 2,000 with cash. ...... 22,000 3,000 Sale of treasury stock... 3,000 13,000 Payment of long-term debt...... 19,000 13,000 Proceeds from sale of land 37,000 Decrease in inventories 5,000 Under the indirect method, net cash provided by operating activities would be O A. $92,000 B. $97,000. O C. $82,000 D. $78,000