calculate the net cash provided (used) by operating activities (indirect method) for 2013?

2013 $ 77.375 2012 $ 22,955 Cash Available-for-sale securities (not cash equivalents) Accounts receivable Inventory Prepaid insurance Land, buildings, and equipment Accumulated depreciation Total assets 15,500 80,000 165.000 1,500 1.250.000 (610.000) $ 979,375 85.000 68.250 145.000 2.000 1.125,000 (572,000) $ 876,205 Accounts payable Salaries payable Notes payable (current) Bonds payable Common stock Retained earnings Total liabilities and shareholders' equity $ 76,340 20,000 25,000 200,000 300,000 358.035 $ 979.375 $ 148,670 24,500 75,000 0 300.000 328.035 $ 876.205 Additional information for 2013: (2.) Sold available-for-sale securities casting $69,500 for $74,000 (2) Equipment costing $20,000 with a book value of $5,000 was sold for $6,000 (3.) Issued 6% bonds payable at face value, $200,000 14.) Purchased new equipment for $145,000 cash. (5.) Paid cash dividends of $30,000 (6.) Net income was $60,000