Joyner Companys income statement for Year 2 follows: Sales $ 706,000 Cost of goods sold 305,000 Gross margin 401,000 Selling and administrative expenses 217,000 Net operating income 184,000 Gain on sale of equipment 9,000 Income before taxes 193,000 Income taxes 77,200 Net income $ 115,800 Its balance sheet amounts at the end of Years 1 and 2 are as follows: Year 2 Year 1 Assets Cash $ 75,300 $ 64,100 Accounts receivable 255,000 139,000 Inventory 319,000 289,000 Prepaid expenses 10,000 20,000 Total current assets 659,300 512,100 Property, plant, and equipment 635,000 507,000 Less accumulated depreciation 167,000 131,100 Net property, plant, and equipment 468,000 375,900 Loan to Hymans Company 41,000 0 Total assets $ 1,168,300 $ 888,000 Liabilities and Stockholders' Equity Accounts payable $ 313,000 $ 263,000 Accrued liabilities 41,000 56,000 Income taxes payable 84,300 81,000 Total current liabilities 438,300 400,000 Bonds payable 204,000 110,000 Total liabilities 642,300 510,000 Common stock 343,000 280,000 Retained earnings 183,000 98,000 Total stockholders' equity 526,000 378,000 Total liabilities and stockholders' equity $ 1,168,300 $ 888,000 Equipment that had cost $31,800 and on which there was accumulated depreciation of $10,300 was sold during Year 2 for $30,500. The company declared and paid a cash dividend during Year 2. It did not retire any bonds or repurchase any of its own stock. Required: 1. Using the indirect method, compute the net cash for operating activities for Year 2. (Negative amount should be indicated by a minus sign.)