A company's income statement showed the following: net income, $124,000 and depreciation expense, $30,000; and gain on sale of plant assets, $14,000. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities; accounts receivable decreased $9,400; merchandise inventory increased $18,000; prepaid decreased $6,200; accounts payable increased $3,400. Calculate the net cash provided or used by operating activities.