In preparing a company's statement of cash flows for the most recent year using the indirect method, the following information is available:

Net income for the year was	$	58,000
Accounts payable decreased by		24,000
Accounts receivable increased by		31,000
Inventories increased by		11,000
Cash dividends paid were		15,200
Depreciation expense was		26,000

Net cash provided by operating activities was: