Pinar Company reported a net income of $30,000 for the year ended December 31, 2023. During the year, accounts receivable decreased $15,000, merchandise inventory increased $25,000, accounts payable increased by $30,000, and depreciation expense of $20,000 was recorded. During 2023, operating activities O a. used net cash (decreased cash) of $30,000. O b. used net cash (decreased cash) of $70,000. O c. provided net cash (increased cash) of $30,000. O d. provided net cash (increased cash) of $70,000 ?