Mock Corp. reported the following comparative balance sheets for the years-ended December 31 , 2020 and 2019 ("2020" and "2019", respectively); and the income statement for 2020: (Please round off your answer to two decimal places where applicable.) Non-current Liabilities \begin{tabular}{ccc} Bonds payable & 3,000,000 & 3,000,000 \\ \hline Total Liabilities & 3,162,000 & 3,180,000 \end{tabular} Equity \begin{tabular}{lrr} Common Shares & 2,400,000 & 2,500,000 \\ Retained Earnings & 32,250 & 47,250 \\ \hline Total Equity & 2,432,250 & 2,547,250 \\ \hline \hline Total Liabilities and Equity & 5,594,250 & 5,727,250 \\ \hline \end{tabular} Income Statement Sales Revenue 2,000,0002020(1,000,000)1,000,000 \begin{tabular}{lr} Cost of Goods Sold & (1,000,000) \\ \hline Gross profit & 1,000,000 \\ \hline \hline \end{tabular} \begin{tabular}{lc} Operating expenses & (150,000) \\ Depreciation expense & (400,000) \\ Loss on sale of building & (200,000) \\ Interest Expense & (200,000) \\ Income Before Tax & 50,000 \\ Income Tax Expense (30%) & (15,000) \\ \hline Net Income & 35,000 \\ \hline \end{tabular} Additional Information - Mock Corp. repurchased common shares in 2020 by paying $100,000 cash. - All interest expenses are related to the bonds payables. - Building costing $1,000,000 was disposed of during the year. No additional building was purchased. - Modk Corp. dedared and paid dividends to its shareholders in 2020. - Mock Corp. treats all dividend income and payments as financing activities. Under the Indirect method, what is the total cash generated by (used for) due to changes in Working Capital? a. ($218,000) b. ($200,000) C. $182,000 d. $218,000 e. None of the other alternatives are correct x