Consider the following: Net income $180,000 Depreciation Expense $32,000 Increase in accounts receivable $12,000 Decrease in merchandise inventory $24,000 Decrease in accounts payable $26,000 Increase in income taxes payable $15,000 Using the Indirect Method, the Net Cash provided by Operating Activities was:

A) $180,000 B) $213,000 C) $286,000 D) $324,000