In 20X6, ACS Corporation borrowed $126,000, paid dividends of $35,400, issued 10,800 shares for $42 per share, purchased land for $258,000, and received dividends of $25,000. Net income was $ 163,000, and depreciation for the year totaled $9,000. How much should be reported as net cash provided by operating activities by the indirect method? ..... A. $209,200 OB. $172,000 C. $233,000 D. $154,000