Anew Health Care Company reports net income of $190,000 and Depreciation Expense of $25,000 for the year ending December 31, 2017. No long-term assets were sold or exchanged during 2017. They also have the following data available:

December 31, 2017 December 31, 2016
Current Assets:
Cash $29,000 $84,000
Accounts Receivable $159,000 104,000
Inventory $95,000 70,000
Total Current Assets $283,000 $258,000

Current Liabilities:
Accounts Payable $49,000 $39,000
Salaries Payable 40,000 87,000
Total Current Liabilities $89,000 $126,000

Using the indirect method, what is the net cash provided (or used) from operating activities for the year ending December 31, 2017?
A) $48,000
B) $98,000
C) $123,000
D) $190,000

B
Explanation: B) Net income $190,000 + Depreciation Expense $25,000 - Increase Accounts Receivable $55,000 - Increase Inventory $25,000 + Increase Accounts Payable $10,000 - Decrease Salaries Payable $47,000 = $98,000