In 20X6, EMG Corporation borrowed $123,000, paid dividends of $35,300, issued 10,100 shares for $45 per share, purchased land for $251,000, and received dividends of $28,000. Net income was $165,000, and depreciation for the year totaled $8,100. How much should be reported as net cash provided by operating activities by the indirect method? A. $173,100 B. $223,000 C. $210,400 D. $156,900