In preparing a company's statement of cash flows using the indirect method, the following information is available: Net income Accounts payable increased by Accounts receivable decreased by Inventories decreased by Cash dividends paid Depreciation expense $60,000 26 , 41,000 13,000 22,000 36,000 - Net cash provided by operating activities was O $87,000. O $40,000 $86,000. $176,000 O $150,000