Use the appropriate information from the data provided below to calculate the net cash provided (used) by operating activities for the period.

Note: Amounts to be deducted should be indicated with a minus sign.

Net income	$ 113,000
Accounts receivable increase (for the period)	24,000
Inventory decrease (for the period)	19,000
Proceeds from the issuance of long-term debt	260,000
Accounts payable decrease (for the period)	11,000
Purchases of equipment	175,000
Depreciation and amortization expense	42,000

Cash Flows from Operating Activities