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?

$13,000

($99,000)

$27,000

($45,000)