Mill Garden Company's income statement for the year shows a net loss of $135,000. Additional information for the year follows:

Depreciation Expense	$	60,000
Increase in Accounts Receivable		108,000
Decrease in Inventory		37,500
Decrease in Prepaid Rent		13,500
Decrease in Accounts Payable		16,500

What is the net cash provided by (used in) operating activities? a. ($148,500)

b. $40,500

c. $19,500

d. ($67,500)