The following data relate to Whitmore Enterprises for last year: Operating income $119,000 Net increase in all current assets except cash $14,000 Net Increase in current liabilities $41,000 Cash dividends paid on common stock $18,000 Loss on sale of investments $2,500 Depreciation expense $8,200 What is the net cash provided by operating activities for last year on the statement of cash flows for Whitmore Enterprises? O A $184,700 O B. $137,000 O C. $135,500 OD. $156,700