n preparing a company's statement of cash flows using the indirect method, the following information is available:

Net income	$	52,000
Accounts payable increased by		18,000
Accounts receivable decreased by		25,000
Inventories increased by		5,000
Depreciation expense		30,000

Net cash provided by operating activities was:

Multiple Choice

• $120,000.

• $60,000.

• $70,000.

• $80,000.

• $130,000.