NO.187 A company's 2013 year-end balance sheet included the following Jan. 1 Dec. 31 Accounts Receivable Invento Prepaid Expenses Accounts Payable $120,000$100,000 Deferred Revenue The company's net cash from operating activities on its 2013 statement of cash flows is $200,000 Current year depreciation expense is $25,000. What amount should the company report as net income for 2013? A. $130,000 B. $170,000 C. $175,000 D. $230,000