5) A company's income statement showed the following: net income, $140,000; depreciation expense, $38,000; and gain on sale of plant assets, $22,000. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $11,000; merchandise inventory increased $26,000; prepaid expenses decreased $7,800; accounts payable increased $5,000. Calculate the net cash provided or used by operating activities. a) $153,800. b) $179,800. c) -$158,600. d) $151,800. e) -$175,800