A company's income statement showed the following: net income, $144,000 and depreciation expense, $36,000. An examination of the company's current assets and current liabilities showed the following changes: accounts receivable decreased $11,400; merchandise inventory increased $22,000; and accounts payable increased $5,400. Calculate the net cash provided or used by operating activities. Multiple Choice O $185,200. O $138,000. $208,000. O $141,200. O $174,800