During 2018, Sheffield Corp. earned net income of $267000 which included depreciation expense of $38900. In addition, the company experienced the following changes in the account balances listed below:

Decreases Increases Accounts receivable$6500 Accounts payable$22500 Prepaid expenses16600 Inventory 18200 Accrued liabilities11800

Based upon this information what amount will be shown for net cash provided by operating activities for 2018? show work please