Please use the correct options from the list when answering please and thank you!

The comparative statement of financial position for Crane Corporation shows the following noncash current asset and liability accounts at March 31: 2021 2020 Accounts receivable $69,000 $44,200 Inventory 61,500 71,000 Prepaid expenses 6,300 4,950 Accounts payable 34,000 45,200 Salaries payable 13,800 10,400 Income tax payable 10,600 5,250 Crane's statement of income reported the following selected information for the year ended March 31, 2021: sales were $840,000, cost of goods sold was $470,000, other operating expenses were $220,000 (which included depreciation expense of $30,000), salaries expense was $52,000, and income tax expense was $15,500. Calculate net cash provided (used) by operating activities using the direct method. CRANE CORPORATION Statement of Cash Flows (Partial) Year Ended March 31, 2021 Operating activities $ Cash payments . $ $ . $ pwir po, ens ng CRA ner Er Depreciation expense Increase in accounts receivable To suppliers Decrease in accounts payable Increase in merchandise inventory Cash receipts from customers Increase in accounts payable For other operating expenses Issue of common shares To employees For income tax Impairment loss on goodwill Decrease in income tax payable For interest Decrease in salaries payable Sale of land Sale of equipment Purchase of equipment Increase in income tax payable Increase in salaries payable Decrease in merchandise inventory Purchase of land Profit Decrease in accounts receivable Payment of cash dividends date Cash at beginning of period Cash at end of period Cash flows from financing activities Cash flows from investing activities Cash flows from operating activities Net cash provided by financing activities Net cash provided by investing activities Net cash provided by operating activities Net cash used by financing activities Net cash used by investing activities Net cash used by operating activities Net decrease in cash Net increase in cash