Darwin Company, a manufacturer, has provided the following information pertaining to its recent year of operation:

• Net income, $205,000
• Accounts receivable increased $18,500
• Prepaid insurance increased $7,500
• Depreciation expense was $27,500
• Loss on sale of a building was $22,500
• Wages payable increased $14,500
• Unearned revenue decreased $23,500

Using the indirect method, how much was Darwin's net cash provided by operating activities?

$190,000.

$175,000.

$237,000.

$220,000.