Answer :
Answer:
None of the above.
Explanation:
Given that,
Net Income = $60,000
Depreciation = $4,000
Increase in Accounts Receivable = $2,000
Increase in Deferred Tax Liability = $1,000
Net Cash Flows from Operating Activities:
= Net Income + Depreciation - Increase in Accounts Receivable + Increase in Deferred Tax Liability
= $60,000 + $4,000 - $2,000 + $1,000
= $63,000
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