00-YA-Introductory Accounting Given the following, calculate cash provided by / (used in) operating activities: 2019 2018 Accounts receivable (net) $ 400 $23,600 Accounts payable $ 3,830 $ 2,680 Inventory $ 65,000 $ 45,500 Net income $ 210,000 Depreciation expense $ 17,500 Gain on sale of PPE $ 5,000 Select one: O a. decrease to cash of $227,350 O b. increase to cash of $178,650 C. increase to cash of $227,350