A company had net income of $705,000. Depreciation expense is $78,000. During the year, accounts receivable and inventory increased $45,000 and $120,000, respectively. Prepaid expenses and accounts payable decreased $6,000 and $12,000, respectively. There was also a loss on the sale of equipment of $9,000. How much cash was provided by operating activities?

a. $603,000.
b. $621,000.
c. $843,000.
d. $879,000.

Ans: b. $621,000.

Business

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