A company's income statement showed the following net income, $140,000 and depreciation expense, $34,800. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts recelvable decreased $11,000, merchandise inventory increased $21,200; and accounts payable increased $5,000. Calculate the net cash provided or used by operating activities. Multiple Choice $134.000 $180,000 $137600 $169,600 $202,000