A comparative balance sheet and income statement is shown for Cruz, Inc.

CRUZ, INC. Comparative Balance Sheets December 31, 2017
		2017				2016
Assets
Cash	$	85,600			$	21,300
Accounts receivable, net		36,800				45,200
Inventory		77,100				84,900
Prepaid expenses		4,700				3,900
Total current assets		204,200				155,300
Furniture		94,700				110,500
Accum. depreciationFurniture		(14,700	)			(8,400	)
Total assets	$	284,200			$	257,400
Liabilities and Equity
Accounts payable	$	13,400			$	19,000
Wages payable		8,000				4,500
Income taxes payable		1,400				2,500
Total current liabilities		22,800				26,000
Notes payable (long-term)		28,900				66,400
Total liabilities		51,700				92,400
Equity
Common stock, $5 par value		204,000				162,300
Retained earnings		28,500				2,700
Total liabilities and equity	$	284,200			$	257,400

CRUZ, INC. Income Statement For Year Ended December 31, 2017
Sales				$	440,700
Cost of goods sold					283,700
Gross profit					157,000
Operating expenses
Depreciation expense	$	33,900
Other expenses		80,400			114,300
Income before taxes					42,700
Income taxes expense					15,500
Net income				$	27,200
1. How much cash is paid to acquire inventory during year 2017? Cash Paid for inventory:??? Use the above balance sheet and income statement to prepare the cash provided (used) from operating activities section by direct method. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: