A company's income statement showed the following: net income, $183,000; depreciation expense, $24,000; and gain on sale of plant assets, $8,500. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $14,000; merchandise inventory increased $18,500; prepaid expenses increased $9,600; accounts payable increased $6,900. What is the net cash provided or used by operating activities?