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

Line Item Description Amount

Net income $$130,685$

Depreciation expense $29,463$

Increase in accounts receivable $14,818$

Decrease in accounts payable $26,293$

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

a$.$ $$130,685$

b$.$ $$60,111$

c$.$ $$119,037$

d$.$ $$201,259$