Kersley Diner's net income for the year ended January 31, 2020 was $73,000. Additional information is shown below. Interest expense on borrowing $9,200 Increase in accounts receivable $11,500 Decrease in food inventory $2,500 Decrease in accounts payable $3,600 Dividends paid to common shareholders $17,900 Calculate the net cash provided (used) by operating activities using the indirect method