Lite Travel Company's accounting records include the following information:

Payments to suppliers	$49,000
Collections on accounts receivable	77,000
Cash sales	47,000

What is the amount of net cash provided by operating activities indicated by the amounts provided?

S Company reported net income for 2016 in the amount of $440,000. The company's financial statements also included the following:

Increase in accounts receivable	$ 83,000
Decrease in inventory	63,000
Increase in accounts payable	240,000
Depreciation expense	107,000
Gain on sale of land	148,000

What is net cash provided by operating activities under the indirect method?