Klutz Dance Studio had net Income of $173,000 for the year just ended. Klutz collected the following additional Information to prepare its statement of cash flows for the year: Decrease in accounts receivable $ 25,500 Increase in accounts payable $ 12,500 Increase in retained earnings $ 95,000 Cash paid for purchase of new music equipment $ 21,500 Depreciation expense $ 5,300 Klutz uses the Indirect method to prepare its statement of cash flows. What is Klutz's net cash provided by (used in) operating activities? Multiple Choice $99,500 $140.300 $196,100 $216,300