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Net Income Net decrease in all current assets except cash Net increase in current liabilities Dividends paid in common stock Depreciation expense Loss on sale of machinery $64,000 7,000 16,000 10,000 8,000 5,000 What is Jelsa's net cash provided by operating activities for last year of the statement of cash flows? a. $54,000 b. $58,000 c. $68,000 d. $100,000