A company's income statement showed the following: net income, $$123,000$; depreciation expense, $$34,500$; and gain on sale of plant assets, $$8,500.$ The company's current assets and current liabilities showed the following changes: accounts receivable decreased $$10,300$; merchandise inventory increased $$22,500$; prepaid expenses increased $$7,100$; accounts payable increased $$4,300.$ Calculate the net cash provided or used by operating activities.