In preparing a company's statement of cash flows using the indirect method, the following information is available:

Net income $ $62,000$

Accounts payable decreased by $23,000$

Accounts receivable increased by $30,000$

Inventories increased by $10,000$

Depreciation expense $40,000$

Net cash provided by operating activities was:

Multiple Choice

$$39,000.$

$$85,000.$

$$65,000.$

$$62,000.$

$$105,000.$