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

Net income

$$138,225$

$21,547$

$17,475$

$28,357$

Decrease in accounts payable

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

a$.$ $$205,604$

b$.$ $$113,940$

c$.$ $$138,225$

d$.$ $$70,846$