Preparing the Cash Flow from Operating Activities Section Sarasota Corp. reported net income of $150,000, which included depreciation expense of $19,500. It also reported a decrease in accounts receivable and salaries payable of $10.500 and $6,000, respectively. Further, it reported an increase in inventory of $21,000 and an increase in accounts payable of $14,400. Calculate its net cash provided by operating activities. $ 147,900