In 2014, XYZ Corporation borrowed $80,000, paid dividends of $16,000, issued 8,000 shares of stock for $45 per share, purchased land for $55,000, and received dividends of $15,000. Net income was $180,000, and depreciation for the year totaled $9,000. Accounts receivable increased by $11,000. How much should be reported as net cash provided by operating activities by the indirect method? O A. $188,000 O B. $189,000 OC. $178,000 OD. $573,000