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:

Select one alternative:

$260,000$

$240,000$

$140,000$

$160,000$