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 $ 67,000 Accounts payable increased by 19,500 Accounts receivable decreased by 26,500 Inventories increased by 8,000 Depreciation expense was 34,500 Net cash provided by operating activities was: $102,500.

$70,500.

$155,500.

$139,500.

$86,500.