In 20X6, CAS Corporation borrowed $121,000, paid dividends of $35,800, issued 10,800 shares for $42 per share, purchased land for $252,000, and received dividends of $25,000. Net income was $167,000, and depreciation for the year totaled $8,200. How much should be reported as net cash provided by operating activities by the indirect method? ... O A. $175,200 O B. $158,800 OC. $227,000 OD. $213,600