Bikes Company reports net income of $220,000 and Depreciation Expense of $16,000 for the year ending December 31, 2020. Land was sold at a $7,000 loss during 2020. They also have the following data available:

	December 31, 2020	December 31, 2019
Current Assets:
Cash	$31,000	$82,000
Accounts Receivable	$158,000	221,000
Inventory	$97,000	69,000
Total Current Assets	$286,000	$372,000
Current Liabilities:
Accounts Payable	$51,000	$42,000
Salaries Payable	38,000	88,000
Total Current Liabilities	$89,000	$130,000

Using the indirect method, what is the net cash provided by operating activities for the year ending December 31, 2020?

		$249,000
		$214,000
		$288,000
		$237,000