The net income for the company was $100,000 for the year. Additional information is as follows: Depreciation on fixed assets = $30,000 Gain from cash sale of land = $10,000 Increase in accounts payable = $18,000 Dividends paid on preferred stock = $5,000 What is the net cash provided by operating activities in the statement of cash flows for the year? O a. $138,000 b. $120,000 O c. $130,000 d. $140,000 Clear my choice