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The following information is available from the current period financial statements: Net income $103,821 Depreciation expense 29,871 Increase in accounts receivable 14,207 Decrease in accounts

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

Net income $103,821
Depreciation expense 29,871
Increase in accounts receivable 14,207
Decrease in accounts payable (29,452)

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

a. $177,351

b. $90,033

c. $30,291

d. $103,821

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