Harkey Corporation's balance sheet and income statement appear below:

Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Cash and cash equivalents	$	34		$	37
Accounts receivable		80			77
Inventory		44			46
Property, plant, and equipment		483			392
Less accumulated depreciation		213			180
Total assets	$	428		$	372
Liabilities and stockholders' equity:
Accounts payable	$	27		$	29
Accrued liabilities		30			26
Income taxes payable		41			37
Bonds payable		132			180
Common stock		85			87
Retained earnings		113			13
Total liabilities and stockholders' equity	$	428		$	372

Income Statement
Sales	$	1,090
Cost of goods sold		640
Gross margin		450
Selling and administrative expense		179
Net operating income		271
Gain on sale of equipment		10
Income before taxes		281
Income taxes		49
Net income	$	232

Cash dividends were $132. The company sold equipment for $15 that was originally purchased for $7 and that had accumulated depreciation of $2.

Required:

Using the direct method, determine the net cash provided by (used in) operating activities.