A company's income statement showed the following: net income, $143,000; depreciation expense, $34,500, and gain on sale of plant assets, $16,250. 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 $21,000; prepaid expenses decreased $7,700; accounts payable increased $4,400. Calculate the net cash provided or used by operating activities.

A) $161,600

B) $163,250

C) $7,700

D) $191,750

E) $168,400