A company had net income of $209100. Depreciation expense is $27200. During the year, Accounts Receivable and Inventory increased $17000 and $42300, respectively. Prepaid Expenses and Accounts Payable decreased $5300 and $5700, respectively. There was also a loss on the sale of equipment of $2000. How much cash was provided by operating activities?

$240300

$174600

$178600

$270600