Select data for Wintz Co. appears below Net income Gain on sale of land Cash proceeds from sale of equipment Depreciation expense Decrease in accounts receivable Increase in inventory Decrease in accounts payable Increase in income taxes payable $ 305,000 10,000 124,000 32,000 50,000 12,000 8,000 1,500 The amount reported as Net Cash Provided (Used) by Operating Activities section of the Statement of Cash Flows would be $