The current period statement of cash flows includes the flowing: Cash balance at the beginning of the period $310,000 Cash provided by operating activities 185,000 Cash used in investing activities 43,000 Cash used in financing activities 97,000 The cash balance at the end of the period is $45,000 $635, .000 $355,000 $125,000 Which of the following should be deducted from net income in calculating net cash flow from operating activities using the indirect method? a decrease in inventory a decrease in accounts payable preferred dividends declared and paid a decrease in accounts receivable Which of the following should be added to net income in calculating net cash flow from operating activities using the indirect method? depreciation expense an increase in inventory a gain on the sale of equipment dividends declared and paid The following information is available from the current period financial statements: Net income $165,000 Depreciation expense 28,000 Increase in accounts receivable 16,000 Decrease in accounts payable 21,000 The net cash flow from operating activities using the indirect method is $230,000 $188,000 $198,000 $156,000