Moravec Company's Net Income Last Year Was $46,000 and Cash

Multiple Choice

Moravec Company's net income last year was $46,000 and cash dividends declared and paid to the company's stockholders totaled $18,000. Changes in selected balance sheet accounts for the year appear below:
Based solely on this information, the net cash provided by operations under the indirect method on the statement of cash flows would be:

A) $126,000
B) $74,000
C) $72,000
D) $18,000