Answer:
$105,600
Explanation:
Operating activities: It includes those transactions which affect the working capital after net income. The increase in current assets and a decrease in current liabilities would be deducted whereas the decrease in current assets and an increase in current liabilities would be added.
These changes in working capital would be adjusted. Moreover, the depreciation expense is added to the net income
The computation of the net cash provided is shown below:
= Net income - increase in account receivable - decrease in account payable
= $284,600 - $139,100 - $39,900
= $105,600