Blue Spruce Corp. had the following transactions during 2017:

1. Issued $290000 of par value common stock for cash.

2. Recorded and paid wages expense of $139200.

3. Acquired land by issuing common stock of par value $116000.

4. Declared and paid a cash dividend of $23200.

5. Sold a long-term investment (cost $6960) for cash of $6960.

6. Recorded cash sales of $928000.

7. Bought inventory for cash of $371200.

8. Acquired an investment in Zynga stock for cash of $48720.

9. Converted bonds payable to common stock in the amount of $1160000.

10. Repaid a 6-year note payable in the amount of $510400.

What is the net cash provided by operating activities?