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

Net income

$$140\mathrm{.}000$

Depreciation expense

$28\mathrm{.}000$

Increase in accounts receivable

$16,000$

Increase in accounts payable

$21,000$

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

a$.$ $$131,000$

b$.$ $$173\mathrm{.}000$