A company's income statement showed the following: net income, $132,000, depreciation expense. $34,000, and gain on sale of plant assets, $8,000. 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, 200, merchandise inventory increased $22,000, prepaid expenses increased $7,000, accounts payable increased $4, 200. Calculate the net cash provided or used by operating activities. $145, 400. $147, 400 $152, 200. $143, 400 $173, 400