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

Net income$71,000Accounts payable increased by19,900Accounts receivable decreased by26,900Inventories increased by8,800Depreciation expense35,700

Net cash provided by operating activities was:

Multiple Choice

• $108,500.
• $90,900.
• $144,700.
• $73,300.
• $162,300.