A company's income statement for the year shows a net loss of $90,000. Additional information for the year follows: Depreciation Expense $40,000 Increase in Accounts Receivable 72,000 Decrease in Inventory 25,000 Decrease in Prepaid Rent 9,000 Decrease in Accounts Payable 11,000 What is the net cash provided by (used in) operating activities? ($45,000) $13,000 ($99,000) $27,000