The net income reported on the income statement for the current year was $100,000. Depreciation recorded on plant assets was $25,000.
Accounts receivable and inventories decreased by $5,000 and $15,000,respectively.
Prepaid expenses and accounts payable increased by $500 and $4,000, respectively.

Using the indirect method, how much would be reported for net cash flows from operating activities in the statement of cash flows?
a. $130,000
b. $148,500
c. $141,500
d. $98,500