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 $53,000 Accounts payable increased by Accounts receivable decreased by Inventories increased by Depreciation expense was 18,100 25,100 5,200 30,300 Net cash provided by operating activities was: Net cash provided by operating activities was: Multiple Choice $71.100 $60700 $131,700. $81,500. $121.300