The comparative balance sheets of Atlas, Incorporated show a net increase in inventory of $$87,000$ and a net decrease in accounts payable of $$46,000$ during Year $2.$ In computing net cash flows from operating activities under the indirect method, net income for Year $2$ should be:

Multiple Choice

Reduced by a total of $$41,000.$

Reduced by a total of $$133,000.$

Increased by a total of $$133,000.$

Increased by a total of $$41,000.$