A company's income statement showed the following: net income, $$134,000$; depreciation expense, $$40,000$; and gain on sale of plant assets, $$14,000.$ The company's current assets and current liabilities showed the following changes: accounts receivable decreased $$11,400$; merchandise inventory increased $$28,000$; prepaid expenses increased $$8,200$; accounts payable increased $$5,400.$ Calculate the net cash provided or used by operating activities.

Multiple Choice

$$183,000.$

$$155,000.$

$$157,000.$

$$161,800$

$$140,600.$