The following data are available for Sampson Corporation.

Net income

$200,000

Depreciation expense

60,000

Dividends paid

90,000

Loss on sale of land

15,000

Decrease in accounts receivable

30,000

Decrease in accounts payable

45,000

Net cash provided by operating activities is:

A.

$160,000.

B.

$240,000.

C.

$140,000.

D.

$260,000.