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Klutz Dance Studio had net income of $177,000 for the year just ended. Klutz collected the following additional information to prepare its statement of cash flows for the year:

Decrease in accounts receivable	$26,500
Increase in accounts payable	$13,500
Increase in retained earnings	$97,000
Cash paid for purchase of new music equipment	$22,500
Depreciation expense	$5,500

Klutz uses the indirect method to prepare its statement of cash flows. What is Klutz's net cash provided (used) by operating activities?