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 $57,000 Accounts payable increased by $18,500 Accounts receivable decreased by $25,500 Inventories increased by $6,000 Depreciation expense was $31,500 Net cash provided by operating activities was: $126,500. $63,500. $75,500. $87,500. $138,500.