Selected accounts from the balance sheet of the Local Beach Brewery are below: Accounts 12/31/19 12/31/218 Receivable $36,000 $ 28,000 Inventory $ 54,000 $36,000 Prepaid Expenses $13,000 $ 18,000 Accounts Payable $ 34,000 $ 14,000 In addition, Local Beach had net income of $ 48,000 and depreciation expense of $ 8,0 00. Using the indirect method, what are the cash flows provided by operating activities during 2 021? A. $ 56,000 B.$ 55,000 C.$ 39,000 D.$ 53,000