the operating expenses represented as $ 150,000 including depreciation expense $ 15,000. during the year prepaid insurance decreased by $ 7,000 and the salaries payable increased by $ 9,000. the cash paid for operating expenses is .a $ 133,000 .b O $ 163,000 $ 119,000 .d $ 137,000 if the beginning cash balance is $ 5,000, the net cash inflow from operating activities is $ 20,000, net cash outflow from investing activities is $ (15,000) and net inflows from financing activities is $ 25,000. the net change in cash during the year is O .a $ 30,000 .b $ 35,000 $ 65,000 .d $ 60,000