Majorn Auto Parts Store had net income of $83,000 for the year just ended. Majorn collected the following additional information to prepare its statement of cash flows for the year $106.000 $20,000 $37000 $31,000 $217000 Increase in accounts receivable Decrease in inventory Decrease in accounts payable Increase in retained earnings Cash received from sale of building Gain on sale of building $49,000 Depreciation expense $34,000 Majorn uses the indirect method to prepare its statement of cash flows. What is Majorn's net cash provided (used) by operating activities? O $43,000 $(55,000) O $285,000 O $191,000