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	$	59,000
Accounts payable increased by		25,000
Accounts receivable decreased by		39,000
Inventories decreased by		12,000
Cash dividends paid were		21,000
Depreciation expense was		34,000

Net cash provided by operating activities was: