Stillwater Inc. reported the following information for Year 1 and Year 2: Year 1 Year 2 Accounts receivable $51,000 $57,000 Inventories 42,000 39,000 Accounts payable 43,000 48,000 Net income 49,000 Depreciation expense 8,000 If Stillwater Inc. uses the indirect method to prepare the operating activities section of the statement of cash flows, what amount will be reported as net cash flows from operating activities for Year 2? a.$59,000 b.$49,000 c.$57,000 d.$55,000