Long Company's net income last year was $43,000, and cash dividends declared and paid to the company stockholders was $28,000. Changes in selected balance sheet accounts for the year are as follows: Increases (Decreases) Debit balances: Accounts receivable Inventory Long-term investments Credit balances Accumulated depreciation Accounts payable Accrued liabilities Taxes payable $(6,000) 2,000 40,000 19,000 18,000 (5,000) 4,000 Based solely on this information, the net cash flows from operating activities under the indirect method on the statement of cash flows would be Oa $1,000 Ob. $3,000 Oc. $25,000 Od. 162.000