The Following Data Are Available for Sampson Corporation Net Cash Provided by Operating Activities Is:
A) $140,000

The following data are available for Sampson Corporation. $$\begin{array} { l r } \text { Net income } & \$ 200,000 \\\text { Depreciation expense } & 60,000 \\\text { Dividends paid } & 90,000 \\\text { Loss on sale of land } & 15,000 \\\text { Decrease in accounts receivable } & 30,000 \\\text { Decrease in accounts payable } & 45,000\end{array}$$ Net cash provided by operating activities is:

A) $140,000.
B) $260,000.
C) $160,000.
D) $240,000.