Nessler Inc. had cash flow from operating activities +$158,000. If accruals increased by $20,000, receivables and inventories increased by $60,000, accounts payable increased by 6,000, and depreciation and amortization totaled $12,000, what was the firm's net income? Select one: a. 180,000 b. 30,000 c. 60,000 d. 192,000 e. I don't have enough information