It says everything is correct but my answer is not complete yet.

Net income was $54,100; accounts receivable decreased by $14,000; inventory increased by $7,600; proceeds from the issuance of ong-term debt were $17,950; accounts payable decreased by $4,800; equipment purchases were $59,500; depreciation and amortization expense was $23,800. (Amounts to be deducted should be indicated with a minus sign.) Required: Calculate the net cash provided (used) by operating activities for the period