Net Income was $62,700; accounts receivable decreased by $15.750; inventory increased by $7,450, proceeds from the issuance of long-term debt were $20.500; accounts payable decreased by $5.350 equipment purchases were $67,500: depreciation and amortization expense was $27.000. (Amounts to be deducted should be indicated with a minus sign.) Required: Calculate the net cash provided (used) by operating activities for the period Cash Flows from Operating Activities