Which of the following will be included in operating cash flows under the direct method? a. Adjustment for foreign exchange fluctuations b. Cash paid to suppliers c. A gain on sale of equipment d. Depreciation Following is the financial Information of Avocado Company for the year ended December 31, 20X2. Compute operating cash flows using the direct method. $90,000 151,000 302,000 Cash sales Credit sales Accounts receivable on December 31, 20X1 Accounts receivable on December 31, 20X2 Reported profit for the year 20X2 a. $131,000 b. $241,000 c. $166,000 d. $117,000 261,000 76,000 Following is the financial information of Avocado Company for the year ended December 31, 20x2. Compute operating cash flows using the direct method. Cash sales Credit sales Accounts receivable on December 31, 20X1 Accounts receivable on December 31, 20X2 Reported profit for the year 20X2 $90,000 151,000 302,000 261,000 76,000 a. $131,000 b. $241,000 c. $166,000 d. $117,000