During $2010,$ Anderson Company earned net income of $$192,000$ which included depreciation expense of $$39,000.$ In addition, the company experienced the following changes in the account balances:

$\backslash$table$[[$Decrease in accounts receivable,$6,000],[$Decrease in income taxes payable,$12,000],[$Increase in accounts payable,$22,500],[$Increase in inventory,$18,000]]$

There was also a gain from land proceeds of $$3,000$ and a loss on the sale of equipment of $$2,000.$ What would be the subtotal of the adjustment to reconcile net income to net cash provided by operating activities?

$$ $$37,500$

$$36,500$

$$60,500$

$$ $$216,500$

$$ $$228,500$