Martin Company reports net income of $380,000 and Depreciation Expense of $10,000 for the year ending December 31, 2023. During 2023, a piece of equipment with a book value of $50,000 was sold for $52,000. They also have the following data available: Current Assets: Cash December 31, 2023 December 31, 2022 $100,000 $180,000 Accounts Receivable $125,000 $99,000 Inventory $53,000 $78,000 Total Current Assets $278,000 $357,000 Current Liabilities: Accounts Payable Salaries Payable Total Current Liabilities $28,000 96,000 $124,000 $46,000 78,000 $124,000 Using the indirect method, what is the net cash provided by operating activities for the year ending December 31, 2023?