During 2021, Sheffield Corp. earned net income of $261000 which included depreciation expense of $38900. In addition, the company experienced the following changes in the account balances listed below:

Decreases			Increases
Accounts receivable	$ 6000		Accounts payable	$22800
Prepaid expenses	17200		Inventory	18600
Accrued liabilities	11600

Based upon this information what amount will be shown for net cash provided by operating activities for 2021?

a. 302200

b. 212200

c. 203200

d. 315700