The following additional data were provided:$1.$ Dividends for the year $2022$ were $96,000\mathrm{.}2.$ During the year, equipment was sold for $120,000.$ This equipment cost $176,000$ originally and had a book value of $144,000$ at the time of sale. The loss on sale was incorrectly charged to cost of sales$\mathrm{.}3.$ All depreciation expense is in the selling expense category.The question relates to a statement of cash flows $($direct method$)$ for the year ended December $31,2022,$ for Harlan Mining Company.

$($A$)$ The net cash provided by operating activities is

a$.100,000.$

b$.144,000.$

c$.204,000.$

d$.120,000.$

$($B$)$ The net cash provided $($used$)$ by investing activities is

a$.120,000.$

b$.(176,000).$

c$.(144,000).$

d$.24,000.$

$($C$)$ The net cash provided $($used$)$ by financing activities is

a$.(216,000).$

b$.24,000.$

c$.96,000.$

d$.(120,000).$

$($D$)$ Under the direct method, the cash received from customers is

a$.4,220,000.$

b$.4,272,000.$

c$.4,128,000.$

d$.4,200,000.$