The following data are available for Allen Clapp Corporation.

Net income

$200,000

Depreciation expense

40,000

Dividends paid

60,000

Gain on sale of land

10,000

Decrease in accounts receivable

20,000

Decrease in accounts payable

30,000

Net cash provided by operating activities is:

a. $160,000.

b. $220,000.

c. $240,000.

d. $280,000.