55. Billy Company's income statement showed the following: net income, $124,000; depreciation expense, $30,000; and pain on sale of plant assets, $14,000. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $9,400; merchandise inventory increased $18,000; prepaid expenses decreased $6,200; accounts payable increased $3,400. Calculate the net cash provided or used by operating activities. A) $139,000 B) $155,000 C) $145,000 D) $141,000 E) $167,000.1