Robley Company Reported Net Income of $340,000 for the Year

Robley Company reported net income of $340,000 for the year ended 12/31/08. Included in the computation of net income were: depreciation expense, $60,000; amortization of a patent, $32,000; and a loss on sale of equipment, $12,000. Robley also paid an $80,000 dividend during the year. The net cash provided by operating activities would be reported at

A) $444,000.
B) $420,000.
C) $236,000.
D) $156,000.