Majorn Auto Parts Store had net income of $97,000 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$134,000Decrease in inventory$34,000Decrease in accounts payable$51,000Increase in retained earnings$45,000Cash received from sale of building$231,000Gain on sale of building$63,000Depreciation expense$48,000

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