The following data are available for Sampson Corporation.

Net income $200,000
Depreciation expense 60,000
Dividends paid 90,000
Loss on sale of land 15,000
Decrease in accounts receivable 30,000
Decrease in accounts payable 45,000

Net cash provided by operating activities is:
A. $160,000.
B. $140,000.
C. $260,000.
D. $240,000.