Consider the following: Net Income $34,600 Depreciation Expense 24,000 Gain on Sale of Land 15,000 Increase in Inventory 4,100 Increase in Wages Payable 12,300 Payment of Dividends 4,000 Calculate the net cash provided (or used) by operating activities using the indirect method. A. $25,400 B. $71,800 C. $51,800 D. $47,800