Whispering Winds Corp. reported net income of $$184000$ for the year ended December $31,2022.$ During the year, inventories decreased by $$36800,$ accounts payable decreased by $$55200,$ depreciation expense was $$41400$ and a gain on disposal of equipment of $$13800$ was recorded. Net cash provided by operating activities in $2022$ using the indirect method was

$$225400.$

$$257600.$

$$193200.$

$$220800.$