Mill Garden Company's Income Statement for the Year Shows a Net

Mill Garden Company's income statement for the year shows a net loss of $135,000.Additional information for the year follows: $\begin{array}{lr}\text { Depreciation Expense } & \$ 60,000 \\\text { Increase in Accounts Receivable } & 108,000 \\\text { Decrease in Inventory } & 37,500 \\\text { Decrease in Prepaid Rent } & 13,500 \\\text { Decrease in Accounts Payable } & 16,500\end{array}$ What is the net cash provided by (used in) operating activities?

A) ($148,500)
B) $40,500
C) $19,500
D) ($67,500)