Using the indirect method, in the statement of cash flows, the depreciation expense:

a$.$ of $$68,000$ would appear in the investing activities section since it involves equipment, a long$-$term asset.

b$.$ of $$52,000$ would not appear on the statement of cash flows because it is a noncash expense.

c$.$ of $$68,000$ would be subtracted from net income and would appear in the operating activities section.

d$.$ of $$52,000$ would be added to net income and would appear in the operating activities section.