2013 $ 77,375 2012 $ 22,955 Cash Available-for-sale securities (not cash equivalents) Accounts receivable Inventory Prepaid insurance Land, buildings, and equipment Accumulated depreciation Total assets 15.500 80,000 165,000 1,500 1,250,000 (610,000) $ 979,375 85.000 68.250 145.000 2,000 1,125.000 (572.000) $ 876,205 Accounts payable Salaries payable Notes payable (current) Bonds payable Common stock Retained earnings Total liabilities and shareholders' equity $ 76,340 20,000 25,000 200,000 300,000 358,035 $ 979,375 $ 148,670 24,500 75.000 ho 300,000 328.035 $ 876,205 Additional information for 2013: (1.) Sold available-for-sale securities costing $69,500 for $74,000. (2.) Equipment costing $20,000 with a book value of $5,000 was sold for $6,000. (3.) Issued 6% bonds payable at face value, $200,000. (4.) Purchased new equipment for $145,000 cash. (5.) Paid cash dividends of $30,000. (6.) Net income was $60,000. Calculate the net cash provided (used) by operating activities (indirect method) for 2013? If the answer is a net cash outflow then use a negative sign. -7090