Happy Harry's Wholesale Jalapenos, Inc. reported the following information at the end of 208 : 1. Gain on sale of plant assets, $13,000 2. Net income, $132,000 3. Depreciation expense, $39,000 4. Prepaid expenses increased $8,000 5. Decrease in accounts receivable $11,200 6. Accounts payable increased $5,200 7. Increase in merchandise inventory $27,000 Use the information provided above to calculate the net cash provided or used by operating activities