Martin Co. had net income of $110,000 during the year. Amortization expense was $15,000. The following information is available

Accounts receivable decrease	22,000
Stock sale loss	12,000
Nontrade notes payable decrease	32,000
Prepaid insurance increase	9,000
Accounts payable decrease	17,000

What amount should Martin report as net cash provided by operating activities in its statement of cash flows for the year?

• A.

  118,000

• B.

  167,000

• C.

  133,000

• D.

  101,000