A company had net income of $253800. Depreciation expense is $23400. During the year, accounts receivable and inventory increased $13500 and $36000, respectively. Prepaid expenses and accounts payable decreased $1800 and $12600, respectively. There was also a loss on the sale of equipment of $15300. How much cash was provided by operating activities?

A. $232200.

B.$216900.

C.$286200.

D.$305100.

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