The comparative balance sheets for Kingbird, Inc. show these changes in noncash current asset accounts: accounts receivable decreased $78,900, prepaid expenses increased $24,900, and inventories increased $40,100. Compute net cash provided by operating activities using the indirect method, assuming that net income is $225,100. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)