For a recent year a corporation's financial statements reported the following:?

Net Income                    - $100,000

Depreciation                 -    10,000

Increase in AR              -   (30,000)  

Decrease in AP            -   (15,000)

                                          -------------

Cash Provided                  $65,000     === B

by Operating Activities

Option b is the right answer.

b)65000 is the right answer

B*********************...............

b) $65,000

Depreciation is an estimated amount and not real cash spent so we added it back.

Increase in Account Receivables (AR) illustrate that we have made more credit sales hence lock up of capital therefore we less it.

Decrease in Account Payables (AP) shows that we have paid cash hence reduction in our cash availabe which implies deduction.

net income100000

dep               +10000

A/R                -30000

A/P                 -15000

answer =65000 B

Cash65000=======================================

Operating Activities Cash Flow B: $65000

Option b)  $65000 is the correct answer 

Correct answer is   b)  $  65,000