Majorn Auto Parts Store had net income of $85,000 for the year just ended. Majorn collected the following additional information to prepare its statement of cash flows for the year:

Increase in accounts receivable	$110,000
Decrease in inventory	$22,000
Decrease in accounts payable	$39,000
Increase in retained earnings	$33,000
Cash received from sale of building	$219,000
Gain on sale of building	$51,000
Depreciation expense	$36,000

Majorn uses the indirect method to prepare its statement of cash flows. What is Majorn's net cash provided (used) by operating activities?

$45,000

$(57,000)

$197,000

$291,000