Danes Hotel had net income for 2020 of $192,000. Included in net income was depreciation of $4,000, a gain on sale of land of $6,100, loss on sale of equipment of $9,300 and income taxes of $33,000. Using the information given, calculate the net cash provided (used) by operating activities using the indirect method. Assume that the balances of current assets (except cash) and current liabilities remain the same as last year.

Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash. Net cash provided (used) by operating activities = $Answer