A company's income statement showed the following: net income, $121,000; depreciation expense, $33,500 and gain on sale of plant assets, $7,500. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $10,100; merchandise inventory increased $21,500; prepaid expenses increased $6,900; accounts payable increased $4,100. Calculate the net cash provided or used by operating activities. O $146,600 O $144,600 O $132,800 O $172,600 O $151,400