Hanson Company had the following account balances for 2021:  Dec. 31Jan. 1Inventory$56,000? $43,000? Accounts payable 56,000?  79,000? Hanson reported net income of $122,000 for 2021. Assuming no other changes in current account balances, what is the amount of net cash provided by operating activities for 2021 reported in the statement of cash flows?

A. $142,000.
B. $86,000.
C. $96,000.
D. $132,000.


Answer: B

Business

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