Cheyenne Corp. reported net income of $176000 for the year ended December 31, 2022. During the year, Inventories decreased by $35200, accounts payable decreased by $52800 depreciation expense was $39600 and a gain on disposal of equipment of $13200 was recorded. Net cash provided by operating activities in 2022 using the indirect method was 

$184800 

$246400 

$215600 

$211200