A company's income statement showed the following: net income, $143,000 and depreciation expense, $35,700. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $11,300; merchandise inventory increased $21,800; and accounts payable increased $5,300. Calculate the net cash provided or used by operating activities.
a $137,000.
b $183,900.
c $140,300.
d $173,500.
e $206,500.