S company reported net income for 2021 in the amount of $ 460,000. The company's financial statements also included the following.

Increase in accounts receivable $ 84,000

The decrease in inventory $ 70,000

Increase in accounts payable $ 290,000

Depreciation expense $ 101,000

Gain on sale of land $ 146,000

What is net cash provided by operating activities under the indirect method?

A) $762,000.
B) $1,060,000.
C) $562,000.
D) $606,000.