anyone can help me to find the answer of Net Cash Provided (Used) by Operating Activities?

Partially correct Marked out of 7.00 P Flag question Use the following information to prepare the operating activities section of a statement of cash flows for Max's Catering Company for 2020 using the indirect method. Net Income $278,000 Increase in food and beverage inventory $21,700 Increase in accounts payable $12,000 Depreciation expense $41,000 Decrease in accounts receivable $14,000 Gain on sale of land $22,000 Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash. Max's Catering Company Cash Flow Statement For the Year Ended December 31, 2020 Cash Flow from Operating Activities Net Income 278000 Adjustments for Non-Cash Items Depreciation expense 41,000 Gain on sale of land 22,000 Change in Current Assets and Current Liabilities Decrease in accounts receivable 14,000 Increase in food and beverage inventory 21,700 Increase in accounts payable 12,000 Net Cash Provided (Used) by Operating Activities HA Type here to search BI 16C Cloudy