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

Net income $ $69,000$

Accounts payable increased by $35,000$

Accounts receivable decreased by $59,000$

Inventories decreased by $22,000$

Cash dividends paid $31,000$

Depreciation expense $54,000$

Net cash provided by operating activities was:

Multiple Choice

$$239,000.$

$$104,000.$

$$195,000.$

$$105,000.$

$$58,000.$