In preparing a company's statement of cash flows for the most recent year using the indirect method, the following information is available:

Net income for the year was	$	68,000
Accounts payable decreased by		25,000
Accounts receivable increased by		33,000
Inventories increased by		13,000
Depreciation expense was		46,000

Net cash provided by operating activities was:

Multiple Choice

• $67,000.

• $68,000.

• $43,000.

• $93,000.

• $119,000.