A company reported net income of $22,000 for the current year. During the year, inventory increased by $7,800, Accounts payable increased by $8,400, Long-term Notes Payable decreased by $40,000, Depreciation Expense was $10,800, loss on the sale of a piece of equipment was $500 and Accounts Receivable decreased by $6,900. If the indirect method is used to calculating the operating section on the Statement of Cash Flows, what is the net cash provided (used) by operating activities?