A company's income statement showed the following: net income, $139,000 depreciation expense, $37,500; and gain on sale of plant assets, $21,500. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $10,900; merchandise inventory increased $25,500; prepaid expenses decreased $7,700 accounts payable increased $4,900. Calculate the net cash provided or used by operating activities $157,800