Adam Auto Parts Store had net income of $81,000 for the year just ended. Adam collected the following additional information to prepare its statement of cash flows for the year: Increase in accounts receivable $102,000 Decrease in merchandise inventory $18,000 Decrease in accounts payable $35,000 Increase in retained earnings $29,000 Cash received from sale of building $215,000 Gain on sale of building $47,000 Depreciation expense $32,000 Adam uses the indirect method to prepare its statement of cash flows. What is Adam's net cash provided (used) by operating activities? A) $41,000 B) $(53,000) C) $185,000 D) $279,000