Question 31 (15 points) Using the Indirect Method to construct a Statement of Cash Flows, determine the Cash Provided (Used) to compute Cash Flow From Operations if the following data are: Depreciation $55, Accounts Receivable increase $73, Accounts Payable increase $47, Net Income $250, Gain on Sale of Land $81 and Loss on Sale of Building $29, Inventory decrease $90. a) $227 b) $279 c) $369 d) $317