Didericksen Companys income statement for the year ended December 31, 2015, reported net income of $360,000. The financial statements also disclosed the following information: Amortization ..................... $20,000 Increase in salaries payable........ $ 28,000 Depreciation...................... 60,000 Dividends paid ........................... 120,000 Increase in accounts Purchase of equipment............... 150,000 receivable .................... 20,000 Increase in long-term note Increase in inventory......... 48,000 payable ................................. 300,000 Decrease in accounts payable ........................ 76,000 Net cash provided by operating activities for 2015 should be reported as: a. $84,000 b. $204,000 c. $234,000 d. $324,000