this question is confusing me because I thought hat the accounts payable and prepaid insurance accounts increased so cash flow increased but the answer is A and i am not sure how and why which ever account is decreased?

39. Hogan lCompany,r had the following account balances for 2016: Dec. 31 we sssom Accounts payable 60,000 55,000 Hogan reported net income of $300,000 for 2016. Assuming no other changes in current account balances, what is the amount of net cash provided by operating activities for 2016 reported in the statement of cash ows? a. $291,000. b. $290,000. c. $281,000. d $301,000