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Corporations comparative balance sheet shows a $41,000 decrease in accounts receivable and a $77,000 increase in accounts payable. The company paid $91,000 in cash dividends during the year and reports the following data from the income statement:

$690,000 net sales

$360,000 gross profit

$490,000 operating expenses (excluding depreciation)

$43,000 depreciation expense

$29,000 interest revenue

$71,000 interest expense

What is the amount of net cash provided (used) by operating activities?