A company had comparative balance sheets and income statement for the year 2010 as follows: 200 $ 400 Cash.... Accounts receivable Inventory Prepaid insurance Total current assets. Plant and equipment. Accumulated depreciation.. Total assets.. Accounts payable. Income taxes payable. Total current liabilities. Long-term debt.... Capital stock... Retained earnings.. Total liabilities and equity Balance Sheets Jan. 1, 2010 Dec 31, 2010 $ 120 $ 170 160 190 240 40 20 520 620 $ 500 (120 280 (140) 360 $ 800 $1980 $ 270 $ 300 40 50 310 350 120 150 220 200 260 $ 800 $ 980 170 $1,000 Income Statement for Year 2010 Sales.. Expenses: Cost of goods sold.. $ 600 Depreciation 50 Insurance... 30 Loss (gain) on sale of equipment. (20) Other expenses. 150 Income before taxes. Income taxes.. Net income.. 810 190 80 $ 110 The cost of equipment sold during 2010 (on which a gain of $20 was recognized) was $50. 6) Cash provided by operating activities during the year 2010 amounted to: A) $170 B) $150 C) $130 D) $120 E) $100