Towson Company prepared the tabulation below at December 31, 2017 

Net Income                                                                                             $201,000

Adjustments to reconcile net income to net cash provided by operating activities: 

Depreciation expense                             75,000

Increase in accrued liabilities                 18,000rn

Amortization of patent                            21,000

Increase in accounts payable                (42,000)

Decrease in interest receivable              30,000

Decrease in prepaid expenses                 9,000

Decrease in account payable                    (15,000)

                                                                                                                96,000

Net cash provided (used) by operating activities      297,000

Compute net cash provided by operating activities using the Indirect method assuming that net income is $201,000. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)rnrn