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S company reported net income for 2021 in the amount of $ 460,000. The company's financial statements also included the following. Increase in accounts receivable

S company reported net income for 2021 in the amount of $ 460,000. The company's financial statements also included the following.

Increase in accounts receivable $ 84,000

The decrease in inventory $ 70,000

Increase in accounts payable $ 290,000

Depreciation expense $ 101,000

Gain on sale of land $ 146,000

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

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