Listed Below Are Increases (Decreases) in Selected Accounts of Leonardo

Multiple Choice

Listed below are increases (decreases) in selected accounts of Leonardo Company. $\begin{array}{ll}\text { Accounts receivable } & \$ 20,000 \\\text { Inventory } & (40,000) \\\text { Accounts p ay able } & 68,000 \\\text { Wages p ayable } & (21,000) \end{array}$ Net income for Leonardo Company was $42,000. The net cash provided by operating activities was:

A) $69,000
B) $109,000
C) $(67,000)
D) $15,000