Harlow Industries reported net income of $56,000 for the current year. During the year, Inventory decreased by $19,600, Accounts Payable decreased by $22,400, Depreciation Expense was $28,000, and Accounts Receivable increased by $18,200. If the indirect method is used, what is the net cash provided by operating activities? o o $63,000 o $107,800 o $144,200