31 A company's income statement showed the following: net income, $130,000 and depreciation expense, $31,800. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $10,000; merchandise inventory increased $19,200; and accounts payable increased $4,000. Calculate the net cash provided or used by operating activities. Multiple Choice $128,600. $187,000. $124,000. $156,600. $167,000