In preparing a company's statement of cash flows using the indirect method, the following information is available:

Net income $ $72,000$

Accounts payable increased by $20,000$

Accounts receivable decreased by $27,000$

Inventories increased by $9,000$

Depreciation expense $36,000$

Net cash provided by operating activities was:

Multiple Choice

$$146,000.$

$$74,000.$

$$110,000.$

$$92,000.$

$$164,000.$