S Company reported net income for 2016 in the amount of $440,000. The company's financial statements also included the following:

Increase in accounts receivable	$ 83,000
Decrease in inventory	63,000
Increase in accounts payable	240,000
Depreciation expense	107,000
Gain on sale of land	148,000

What is net cash provided by operating activities under the indirect method?

Hogan Company had the following account balances for 2016:

	Dec. 31	Jan. 1
Accounts receivable	$40,000	$33,000
Accounts payable	64,500	54,000
Prepaid insurance	17,500	9,500

Hogan reported net income of $390,000 for 2016. Assuming no other changes in current account balances, what is the amount of net cash provided by operating activities for 2016 reported in the statement of cash flows?