Norman Corp. uses the indirect method to prepare its statement of cash flows. The following information pertains to 2021. Accounts Receivable was increased by $20,000. Accounts Payable was increased by $15,000. Depreciation Expense was $10,000. Common Stock was issued for $50,000. Dividend payments to shareholders were $40,000. Equipment was purchased for $30,000. Land was sold for $100,000 resulting in a Gain on Disposal of $35,000. Net income was $200,000. What should be reported as the net cash provided by operating activities for 2021? A $170,000 B $70,000 C) $240,000 D $10,000