Pumpkin Incorporated had net income for $2023$ of $$386,000.$ Included on the income statement was a loss on sale of equipment of $$6,100,$ a gain on sale of investments of $$14,000,$ depreciation of $$8,300,$ loss on retirement of debt of $$8,500,$ and interest of $$2,800.$ Calculate the net cash provided $($used$)$ by operating activities using the indirect method. Assume that the balances of current assets $($except cash$)$ and current liabilities remain the same as last year.

Do not enter dollar signs or commas in the input boxes.

Use the negative sign for a decrease in cash.

Net cash provided $($used$)$ by operating activities $=$ $Answer