Consider the Following $\bullet$ Net Income, $285,000 $\bullet$ Depreciation Expense $33,000 $\bullet$ Increase in Accounts Receivable, $12,000

Consider the following:
$\bullet$ Net income, $285,000
$\bullet$ Depreciation Expense $33,000
$\bullet$ Increase in accounts receivable, $12,000
$\bullet$ Decrease in merchandise inventory, $60,000
$\bullet$ Decrease in accounts payable, $24,000
$\bullet$ Increase in income taxes payable, $9,000
Using the Indirect Method, the Net Cash provided by Operating Activities was:

A) $270,000
B) $318,000
C) $303,000
D) $351,000