1. Using the indirect approach, determine the net cash flow from operating activities from the information provided.

   Profit $45 000

   Depreciation 10 000

   Decrease in prepaid expenses 3 000

   Increase in accounts receivable 6 000

   Decrease in accounts payable 5 000

   	a.	$32 000.
   	b.	$43 000.
   	c.	$47 000.
   	d.	$27 000.
   	e.	$63 000.