Jackson Company Recorded the Following Cash Transactions for the Year

Multiple Choice

Jackson Company recorded the following cash transactions for the year: Paid $135,000 for salaries.
Paid $60,000 to purchase office equipment.
Paid $15,000 for utilities.
Paid $6,000 in dividends.
Collected $275,000 from customers.
What was Jackson's net cash provided by operating activities?

A) $125,000
B) $65,000
C) $140,000
D) $119,000