Shamoo Incorporated presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from the companys year-end balance sheets:

Account Title	Year 2	Year 1
Accounts receivable	$ 43,000	$ 30,000
Accounts payable	23,000	20,000

The Year 2 income statement showed net income of $64,000. Based on this information, the net cash flow from operating activities shown on the Year 2 statement of cash flows is:

Multiple Choice

$53,000.

$54,000.

$55,000.

$52,000.