Given the following, calculate cash provided by / (used in) operating activities: 2018 23,600 3,500 2,800 Accounts receivable (net) Accounts payable Inventory Net income Depreciation expense Gain on sale of PPE 2019 32,000 $ 1,500 $ 4,000 $ 175,000 16,000 5,000 $ $ $ $ $ $ Select one: a. increase to cash of $186,000 O b. increase to cash of $184,400 O c. increase to cash of $191,200 O d. increase to cash of $174,400