Answer:
a. $179000
Explanation:
net income: Â Â Â Â Â Â Â Â Â Â Â 210,000
non-monetary terms:
depreciation expense     27,000
loss on disposal          2,000
adjusted income        239,000
A/R increase              ( 17, 000)
Inventory Increase increase (42,000)
A/P decrease             (  6,000)
Prepaid Expenses           5,000
net changes in working capital: (60,000)
net cash provided by operating activities 179,000