The net income reported on an income statement for the current year was $63,000. Depreciation recorded on fixed assets for the year was $24,000 Balances of the current asset and current liability accounts at the end and beginning of the year are listed below. What is the total Net Cash Flows from Operating Activities? End Beginning Cash $65,000 $ 75,000 Accounts receivable 68,000 57.000 Inventories 49,000 102,000 Prepaid expenses 3,400 4,900 Accounts payable 61,000 58,000 Salaries payable 5,000 7,500 What is the total Net Cash Flows from Operating Activities reported in the Statement of Cash Flows? $44,000 o $54,000 $103,000 $135,000