Net cash flow from operating activities for 2014 for Graham Corporation was $75,000. The following items are reported on the financial statements for 2014:

Depreciation and amortization

5,000

Cash dividends paid on common stock

3,000

Increase in accrued receivables

6,000

Based only on the information above, Graham”s net income for 2014 was:

  1. $64,000.
  2. $66,000.
  3. $74,000.
  4. $76,000.
  5. None of the above.