A company's income statement showed the following: net income, $132,000; depreciation expense, $39,000; and gain on sale of plant assets, $13,000. The company's current assets and current liabilities showed the following changes: accounts receivable decreased $11,200; merchandise inventory increased $27,000; prepaid expenses increased $8,000; accounts payable increased $5,200. Calculate the net cash provided or used by operating activities. Muriple Choice 5139,404 $181,400 $160,200. 5155,400 . $159,400