Okra Gardens uses the indirect method to determine net cash provided by operating activities. During 2017, Okra experienced an increase in Accounts Receivable of $8,000, an increase in Accounts Payable of $5,000, an increase in Inventory of $4,000, a $20,000 Gain on Disposal of Equipment, Depreciation Expense of $3,000, and an decrease in Equipment of $5,000. What should be reported as the net cash provided by operating activities if net income was reported at $100,000?

• A :

  $76,000

• B :

  $71,000

• C :

  $79,000

• D :

  $116,000