Consider the Following: •Net Income, $285,000

Consider the following:
•Net income, $285,000
•Depreciation Expense $33,000
•Increase in accounts receivable, $12,000
•Decrease in merchandise inventory, $60,000
•Decrease in accounts payable, $24,000
•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