Norbury Corporation's net income last year was $50,000. The company did not sell or retire any property, plant, and equipment last year. Changes in selected balance sheet accounts for the year appear below:

	Increases (Decreases)
Asset and Contra-Asset Accounts:
Accounts receivable	$	22,000
Inventory	$	(5,300	)
Prepaid expenses	$	17,500
Accumulated depreciation	$	41,000
Liability Accounts:
Accounts payable	$	21,500
Accrued liabilities	$	(9,800	)
Income taxes payable	$	4,400

Based solely on this information, the net cash provided by (used in) operating activities under the indirect method on the statement of cash flows would be:

A. 27,100

B.$72,900

C. $141,300

D. $101,100