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	$72,000
Accounts payable increased by	$20,000
Accounts receivable decreased by	$27,000
Inventories increased by	$9,000
Depreciation expense was	$36,000

Net cash provided by operating activities was:

$146,000.

$74,000.

$92,000.

$110,000.

$164,000.