14. A company's income statement showed the following: net income, $142,000 and depreciation expense, $35,400. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $11,200; merchandise inventory increased $21,600; and accounts payable increased $5,200. Calculate the net cash provided or used by operating activities.

Multiple Choice

A $136,000.

B $182,600.

C $139,400.

D $172,200.

E $205,000.