kresley co. has provided the following 199 current account balances for the preparation of the annual statment of cash flows: a.) 75,700 b.) 75,500 c.)74,300 d.) 72,700

	January 1	December 31
Accounts Receivable	$11,500	$14,500
Allowance for uncollectable accounts	$400	$500
Prepaid rent expense	$6,200	$4,100
Accounts Payable	$9,700	$11,200

Kresley's 1990 net income is $75,000. Net cash provided by operating activities in the statement of cash flow should be

a.) 75,700

b.) 75,500

c.)74,300

d.) 72,700