Accounts receivable $ 44,800 $67,200 Inventory 70,560 78,400 Prepaid expenses 4,480 2,240 Accounts payable39,200 44,800 Income tax payable17,920 11,200 Depreciation expense 56,000 Gain on sale of equipment50,600 Profit for the year369,600 Calculate the net cash provided ( used) by operating activities using the indirect method. ( Show amounts that decrease cash flow wa either a- sign eg. 15,000 or in parenthesis e.g. (15,000).)