1. Acer Company prepares a statement of cash flows. In 2010，Acer had net sales of $150,000 and
net income of $45,000. In addition，the following information is available:
What net cash provided by operating activities should Acer report in 2010?
(A) $40,000
(B) $62,000
(C) $ 131，000
(D) $ 161,000
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