Aaron Moses Company prepared the tabulation below at December 31, 2020.

Net Income................................................................................................................ $525,000

Depreciation expense, $63,000........................................................................ _______

Decrease in accounts receivable, $50,000...................................................... _______

Increase in inventory, $23,000......................................................................... _______

Increase in accounts payable, $15,300............................................................ _______

Increase in interest receivable, $7,000............................................................ _______

Increase in supplies, $6,000................................................................................ _______

Decrease in income taxes payable, $7,500..................................................... _______

Gain on sale of land, $5,000................................................................................ _______

Loss on sale of building, $25,000............ ______

Net cash provided (used) by operating activities............................................. _______

Instructions

Show how each item should be reported in the statement of cash flows. Use parentheses for deductions. Calculate the net cash provided (or used) amount on the last line.