(Calculate cash provided (used) by operating activities-indirect method.) The comparative statement of financial position for Dupigne Corporation shows the following noncash current asset and liability accounts at March 31: 2024 2023 Accounts receivable $60,000 $40,000 Inventory 75,000 70,000 Accounts payable 35,000 40,000 Dividends payable 1,000 2,000 Dupigne's statement of income reported the following selected information for the year ended March 31, 2024: net income was $275,000, depreciation expense was $60,000, and a loss on the disposal of land was $15,000. Dupigne uses a perpetual inventory system. Calculate net cash provided (used) by operating activities using the indirect method.