In preparing a company's statement of cash flows using the indirect method, the following information is available:
| Net income | $ 74,000 |
|---|---|
| Accounts payable increased by | 20,200 |
| Accounts receivable decreased by | 27,200 |
| Inventories increased by | 9,400 |
| Depreciation expense | 36,600 |
Net cash provided by operating activities was:
´Employment and working conditions – people in
employment are healthier, particularly those who have more control over their
working conditions.