The following information is available from the current period financial statements:

Net income	$113,553
Depreciation expense	26,866
Increase in accounts receivable	17,398
Decrease in accounts payable	28,260

The net cash flow from operating activities using the indirect method is

a.$186,077

b.$94,761

c.$113,553

d.$41,029

Darwin Company reports the following information:

Sales $76,500 Direct materials used 7,300 Depreciation on factory equipment 4,700 Indirect labor 5,900 Direct labor 10,500 Factory rent 4,200 Factory utilities 1,200 Sales salaries expense 15,600 Office salaries expense 8,900 Indirect materials 1,200

Factory overhead costs =

$16,000 $17,200 $35,000 $4,700