Volutia Corporation's Comparative Financial Statements Included the Following Amounts for the Current

Volutia Corporation's comparative financial statements included the following amounts for the current year: $$\begin{array} { | l | r |} \hline \text { Depreciation expense } & \$ 102,000 \\\hline \text { Loss on sale of fixed assets } & 38,000 \\\hline \text { Decrease in fixed assets } & 155,000 \\\hline \text { Increase in accounts receivable } & 37,000 \\\hline \text { Decrease in accounts payable } & 42,000 \\\hline \text { Decrease in inventory } & 71,000 \\\hline \text { Increase in taxes payable } & 19,000 \\\hline \text { Net income } & 72,000 \\\hline\end{array}$$
Compute net cash provided by operating activities using the indirect method.

A) $223,000
B) $22,000
C) $185,000
D) $68,000