A company had net income of $206,708. Depreciation expense is $24,919. During the year, Accounts Receivable and Inventory increased by $15,735 and $30,899, respectively. Prepaid Expenses and Accounts Payable decreased by $1,911 and $5,701, respectively. There was also a loss on the sale of equipment of $7,395. How much cash was provided by operating activities?

Select the correct answer.

$227,648

$239,022

$173,808

$188,598