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

Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Cash and cash equivalents	$ 34	$ 36
Accounts receivable	79	77
Inventory	43	46
Property, plant, and equipment	461	377
Less accumulated depreciation	204	167
Total assets	$ 413	$ 369
Liabilities and stockholders' equity:
Accounts payable	$ 27	$ 30
Accrued liabilities	29	27
Income taxes payable	41	39
Bonds payable	125	179
Common stock	86	82
Retained earnings	105	12
Total liabilities and stockholders' equity	$ 413	$ 369

Income Statement
Sales	$ 1,214
Cost of goods sold	652
Gross margin	562
Selling and administrative expense	176
Net operating income	386
Gain on sale of equipment	11
Income before taxes	397
Income taxes	51
Net income	$ 346

Cash dividends were $253. The company sold equipment for $15 that was originally purchased for $6 and that had accumulated depreciation of $2.

Required:

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

Net cash provided (used in) operating activities