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 $61,000 Accounts payable increased by 27,000 Accounts receivable decreased by 43,000 Inventories decreased by 14,000 Cash dividends paid were 23,000 Depreciation expense was 38,000 Net cash provided by operating activities was: Multiple Choice $155.000. $183,000. $88,000 $89,000