Morrison Corporation's comparative financial statements included the following amounts for the current year:

Depreciation expense	$102,000
Loss on sale of fixed assets	38,000
Decrease in fixed assets	155,000
Increase in accounts receivable	37,000
Decrease in accounts payable	42,000
Decrease in inventory	71,000
Increase in taxes payable	19,000
Net income	72,000

Compute net cash provided by operating activities using the indirect method.