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

Net income $$108,608$

Depreciation expense $30,620$

Increase in accounts receivable $19,615$

Decrease in accounts payable $17,090$

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

a$.$ $$80,513$

b$.$ $$175,933$

c$.$ $$108,608$

d$.$ $$102,523$