Alfredo Inc. reports net income of $254,000 for the year ended December 31. It also reports $98,100 depreciation expense and a $6,200 gain on the sale of equipment. Its comparative balance sheet reveals a $40,300 decrease in accounts receivable, a $18,150 increase in accounts payable, and a $14,100 decrease in wages payable. Calculate the cash provided (used) in operating activities using the indirect method.