Sheridan Company reported net income of $$69400$ for the year. During the year, accounts receivable increased by $$5800,$ accounts payable decreased by $$5500$ and depreciation expense of $$8500$ was recorded. Net cash provided by operating activities for the year is

a$.$ $$69400.$

b$.$ $$66600.$

c$.$ $$61200.$

d$.$ $$89200.$