The Following Data Relate to Jackson Corporation for Last Year

The following data relate to Jackson Corporation for last year: $\begin{array}{|l|cc|}\hline \text { Operating income } & \$ & 225,000 \\\hline \text { Net increase in all current assets except cash } & \$ & 43,000 \\\hline \text { Net decrease in current liabilities } & \$ & 25,000 \\\hline \text { Cash dividends paid on common stock } & \$ & 32,000 \\\hline \text { Gain on sale of investments } & \$ & 10,000 \\\hline \text { Depreciation expense } & \$ & 12,000 \\\hline\end{array}$
What is the net cash provided by operating activities for last year on the statement of cash flows for Jackson Corporation?

A) $127,000
B) $159,000
C) $155,000
D) $113,000