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

Net income $ $68,000$

Accounts payable increased by $34,000$

Accounts receivable decreased by $57,000$

Inventories decreased by $21,000$

Cash dividends paid $30,000$

Depreciation expense $52,000$

Net cash provided by operating activities was:

Multiple Choice

$$56,000.$

$$190,000.$

$$102,000.$

$$232,000.$

$$103,000.$