The direct method and the indirect method of the statement of cash flows begin with what dollar amount, respectively? O a. Cash receipts; net income O b. Net income; cash receipts O c. Net income; ending cash balance O d. Ending cash balance; owner's equity Given this data from the Rocky Corporation, and using the indirect method, what is the net cash flow from operating activities? Net Income $10,000 Depreciation $40,000 Decrease in Accounts Receivable|$20,000 Increase in Inventory $10,000 Increase in Accounts Payable $20,000 Decrease in Interest Payable $1,000 O a. $79,000 O b. $81,000 O c. $99,000