Healey Corporation’s statement of financial position as at December 31, 2023, showed the following amounts: Cash $100; Accounts Receivable $600; Land $1,000; Accounts Payable $300; Bonds Payable $500; Common Shares $400; and Retained Earnings $500. Healey’s statement of financial position as at December 31, 2022, showed the following amounts: Cash $150; Accounts Receivable $450; Land $800; Accounts Payable $700; Common Shares $400; and Retained Earnings $300. Assume that no dividends were declared or paid in 2023. Calculate the net cash provided (used) by operating activities for the year ended December 31, 2023, using the indirect method.