Wilson Company reported net income of $105,000 for the year ended December 31, 2018. During the year, inventories decreased by $15,000, accounts payable decreased by $20,000, depreciation expense was $28,000 and a gain on disposal of equipment of $9,000 was recorded. Net cash provided by operating activities in 2018 using the indirect method was

Select one:

A.$101,000.

B.$109,000.

C.$120,000.

D.$119,000.

E.None of the above.