Here Is the Year's Financial Information for a County's Internal

Multiple Choice

Here is the year's financial information for a county's internal service fund:
$$\begin{array} { | l | r | } \hline \text { Change in net position } & \$ 40,000 \\\hline \text { Operating income } & 65,000 \\\hline \text { Depreciation expense } & 100,000 \\\hline \text { Increase in accounts receivable } & 5,000 \\\hline \text { Decrease in inventories } & 2,000 \\\hline \text { Increase in net pension and OPEB liability } & 20,000 \\\hline \text { Decrease in accounts payable } & 4,000 \\\hline\end{array}$$ In the internal service fund's statement of cash flows for the year, cash provided by operations is:

A) $153,000
B) $163,000
C) $186,000
D) $178,000