Ross Company, Inc. prepared the tabulation below at December 31, 2010.

Net\Income......................................................................................$275,000

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation expense, $25,000.

Decrease in accounts receivable, $55,000.

Increase in inventory, $12,000

Decrease in accounts payable, $6,600.

Increase in income taxes payable, $1,500

Loss on sale of land, $5,000.

Gain on sale of building $25,500

Decrease in dividends payable, $6,000. .._______

Prepaid rent decreased by $5,000. .._______

Office supplies increased $ 7,000. . .._______

Common stock increased by $ 12,000. .._______

Instructions

Compute total of cash provided or used by Operating Activities?.