From the records of Martenique's given below, calculate the cash provided (or used) by operations using the indirect method. Use a (+) or a (-) to indicate whether each item should be added to or subtracted from net income. (7 marks) < Net income 64,700 Decrease in accounts receivable 1,500 Increase in merchandise inventory 7,700 Increase in prepaid expenses 500 Decrease in accounts payable 750 Gain on sale of equipment 2,300 Payment of cash dividend 5,000 Cash provided (or used) by operations