QUESTION 27 The following data relate to Denmark Corporation for last year: Operating income $238,000 Net increase in all current assets except cash $48,000 Net decrease in current liabilities $26,000 Cash dividends paid on common stock $36,000 Gain on sale of investments $14,000 Depreciation expense $15,000 What is the net cash provided by operating activities for mst year on the statement of cash flows for Denmark Corporation? O $213,000 O $165,000 O $99,000 O $113,000