Profit before taxes $46,000

Net profit for the year 34,000

Depreciation 40,000

Adjustments in non-cash working capital accounts 17,000 outflow

Using the information above, what was the change in cash flow under operating activities?

a. a decrease of $ 24,000

b. an increase of $ 90,000

c. an increase of $ 17,000

d. an increase of $ 57,000