Jones Company had Net Income for the year of $120,000. Accumulated Depreciation increased $12,000 this year. Inventory increased by $23,000 during the year, and Accounts Receivable increased by $14,000. What was the Net Cash Flows from Operating Activities using the Indirect Method (assume that no other account balances changed that would impact the computation).

a. $123,000

b. $141,000

c. $71,000

d. $95,000