Alfredo Inc. reports net income of $257,000 for the year ended December 31. It also reports $99,400 depreciation expense and a $6,350 gain on the sale of equipment. Its comparative balance sheet reveals a $40,900 decrease in accounts receivable, a $18,450 increase in accounts payable, and a $14,300 decrease in wages payable. Calculate the cash provided (used) in operating activities using the indirect method.