Tracie's Trikes Inc. prepares its Statement of Cash Flows using the indirect method. The company reported net income of $90,000 for the year. Depreciation expense was $5,000. Accounts Receivable increased by $5,000 and Accounts Payable increased by $4,000. What is the net cash provided by Operating Activities? a. $94,000 b. 584,000 c. $86,000. d. $76,000 Bob's Bikes and Restorations Inc. borrowed $30,000 from KeyBank on February 1, 2019. The note payable and accrued interest at 3% is due in 1 year. Bob's Bikes and Restorations Inc needs to record an adjusting journal entry at December 31, 2019, its year-end to record the accrued interest. What is the amount of the accrued interest for 2019? a. $825 b. $75 c. $900 d. $750