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 $56,000 22,000 33,000 9,000 18,000 28,000 Net cash provided by operating activities was: Multiple Choice $148,000 $79,000 $78,000 O $32,000 $130,000