A company's income statement showed the following: net income, $126,000 and depreciation expense, $30, 600. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $9, 600; merchandise inventory increased $18, 400; and accounts payable increased $3, 600. Calculate the net cash provided or used by operating activities. $120,000. $161, 800. $125,000. $15, 400. $181,000