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Colley Company prepared the following income statement for 2020: Sales $242 Cost of goods sold 175 Gross profit 67 Operating expenses: Salaries expense $ 12 Depreciation expense 15 Rent expense 5 32 Operating income 35 Loss on sale of land (6) Net income $ 29 Also, the company's December 31 balance sheet revealed the following: 2020 2019 Accounts payable $ 24 $ 15 Accounts receivable 33 14 Land 78 60 27 20 Inventory Wages payable 7 8 The net increase (decrease) in cash from operating activities for 2020 was: Select one: O a. 14 O b. 24 O c. None of the above. d. 32 O e. 68