plz give me correct answer with proper working notes

7 points From the records of Martenique's given below, calculate the cash provided (or used) by operations using the indirect method. Use a (+) or a (-) to indicate whether each item should be added to or subtracted from net income. (7 marks) Net income 64,700 1,500 7,700 Decrease in accounts receivable Increase in merchandise inventory Increase in prepaid expenses Decrease in accounts payable Gain on sale of equipment Payment of cash dividend A 500 750 2,300 5,000 Cash provided (or used) by operations