Dicksen Company's income statement for the year ended December 31, 2005, reported net income of $360,000. The financial statements also disclosed the following information: Amortization ......................................... $ 20,000 Depreciation ......................................... 60,000 Increase in accounts receivable ...................... 140,000 Increase in inventory ................................ 48,000 Decrease in accounts payable ......................... 76,000 Increase in salaries payable ......................... 28,000 Dividends paid ....................................... 120,000 Purchase of equipment ................................ 150,000 Increase in long-term note payable ................... 300,000 Net cash provided by operating activities for 2005 should be reported as a. $84,000. b. $204,000. c. $234,000. d. $324,000