Alpha Company Had the Following Account Balances for 2018 Alpha Reported Net Income of $210,000 for 2018

Multiple Choice

Alpha Company had the following account balances for 2018: $\begin{array} { l c c }& \text { Dec. 31 } & \text { Jar. 1 } \\ Accourts~ receivable&\$ 44,000 & \$ 35,000 \\ Accourts ~payable& 55,000 & 60,000 \end{array}$ Alpha reported net income of $210,000 for 2018. Assuming no other changes in current account balances, what is the amount of net cash provided by operating activities for 2018 reported in the statement of cash flows?

A) $224,000.
B) $206,000.
C) $214,000.
D) $196,000.