Question 25 The following information is taken from a company financial statements: Net income Depreciation expense Increase in accounts receivable Decrease in accounts payable Issuance of common stock Payment of cash dividends Purchase of equipment $40,000 $13,000 $19,000 $21,000 $46,000 $9,000 $38,000 Using the information above, what is net cash flows from operating activities? O A $53,000 OB $51,000 OC 513,000 OD. $73,000