The following information are offered to you for X Company

Account Name	2019	2018
Cash	$ 70,500	$50,300
Accounts Receivable	40,500	48,500
Marketable Securities	6,000	10,000
Inventory	65,000	50,000
Accounts payable	$ 65,000	$ 55,000
Salaries Payable	3,900	7,900

Other information:

Net income at the end of 2019 is $50,000.

Depreciation expense of 2019 is $15,000.

A Truck with a cost of $18,000 and a net book value of $7,000 was sold during 2019 at $5,000.

Using indirect method, the net cash flow from operating activities will be:

Select one:

a. $60,000

b. $66,000

c. All answers are wrong

d. $70,000

e. $20,000