A company's income statement showed the following: net income, $142,000 and depreciation expense, $35,400. An examination of the company's current assets and current liabilities showed the following changes: accounts receivable decreased $11,200; merchandise Inventory increased $21,600 and accounts payable increased $5,200. Calculate the net cash provided or used by operating activities. $172,200. $136,000. $182,600. $205,000. $139,400