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The data given below are from the accounting records of the Kuhn Corporation:

Net Income (accrual basis)	$61,000
Depreciation Expense	$17,000
Decrease in Accounts Payable	$3,300
Decrease in Inventory	$3,800
Increase in Bonds Payable	$18,000
Sale of Common Stock for cash	$31,600
Increase in Accounts Receivable	$6,100

Based on this information, the net cash provided by operating activities using the indirect method would be: