The Following Additional Information Is Available from the Financial Statements

Multiple Choice

The following additional information is available from the financial statements of Garfield Industries: $\begin{array}{lr}\text { Amortization Expense } & \$ 3,000 \\\text { Purchase of building for cash } & 270,000 \\\text { Depreciation Expense } & 108,000 \\\text { Increase in Accounts Receivable } & 30,000 \\\text { Increase in Bonds Payable } & 500,000 \\\text { Increase in Common Stock } & 120,000 \\\text { Increase in Inventory } & 86,000 \\\text { Decrease in Accounts Payable } & 136,000 \\\text { Increase in Salaries and Wages Payable } & 50,000 \\\text { Cash dividends paid } & 200,000 \\\text { Net income } & 584,000\end{array}$ What is Garfield's net cash provided by operating activities?

A) $526,000
B) $570,000
C) $792,000
D) $736,000