During 2022, Gross Company earned net income of $384,000, which included depreciation expense of $78,000. In addition, the company experienced the following changes in the account balances listed below:


Increases

Accounts receivable

$12,000

Inventory

$24,000

Decreases

Unearned Revenues

$45,000

Accrued liabilities

$33,000

Prepaid insurance

$24,000

Assuming the indirect method, what amount will be shown for net cash provided by operating activities?