The net income for the year ended December 31, 2015, for Oliva Company was $1,900,000. Additional information is as follows:

Depreciation on plant assets $600,000

Amortization of leasehold improvements 340,000

Provision for doubtful accounts on short-term receivables 120,000

Provision for doubtful accounts on long-term receivables 100,000

Interest paid on short-term borrowings 80,000

Interest paid on long-term borrowings 60,000

Based solely on the information given above, what should be the net cash provided by operating activities in the statement of cash flows for the year ended December 31, 2015?

a. $2,960,000.

b. $3,060,000.

c. $3,040,000.

d. $3,200,000.

My biggest question is don't you have add Interest paid on short-term and borrowings and long-term borrowings to NI because Interest payment is considered as operating activities.