Harrison Inc. reports the following changes in account balances for the year ended December 31, 2020:

Accounts receivable: Increase of $5,000

Inventory: Decrease of $12,000

Equipment: Increase of $150,000

Accounts payable: Decrease of $3,500

Long-term mortgage payable: Increase of $50,000

Common shares: Increase of $9,000

Net income for the year 2020 was $65,000, which includes depreciation expense of $14,000, and dividends paid in the year were $7,000.

What is the amount of cash from (used in) operating activities that will be reported on the 2020 statement of cash flows?

	$82,500
	$(15,500)
	$68,500
	$86,000