A company's income statement showed the following: net income, $141,000; depreciation expense, $38,500; and gain on sale of plant assets, $22,500. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $11,100; merchandise inventory increased $26,500; prepaid expenses decreased $7,900; accounts payable increased $5,100. Calculate the net cash provided or used by operating activities.$180,600.

$152,600.

$154,600.

$177,100.

$159,400.