Nordstrand Company's net income last year was P36,000 Changes in selected balance sheet accounts for the year appear below Increases (Decreases) Debit balances Accounts receivable P(7,000) (5,000) 3,000 Inventory Prepaid expenses Credit balances Accumulated depreciation 18,000 Accounts payable 13.000 Accrued liabilities (9,000) Taxes payable -0- 1,000 Deferred taxes Based solely on this information, the net cash provided by operations under the indirect method on the statement of cash flows would be