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Shanequa Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Shanequa Company Income Statement Year Ended

Shanequa Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement:

Shanequa Company
Income Statement
Year Ended December 31, 2025
Sales Revenue $250,000
Interest Revenue 2,600
Gain on Sale of Plant Assets 6,000
Total Revenues and Gains $258,600
Cost of Goods Sold 119,000
Salary Expense 41,000
Depreciation Expense 12,000
Other Operating Expenses 21,000
Interest Expense 1,700
Income Tax Expense 5,400
Total Expenses 200,100
Net Income (Loss) $58,500

Additional information provided by the company includes the following:

1. Current assets, other than cash, increased by

$21,000.

2. Current liabilities decreased by

$1,300.

Compute the net cash provided by (used for) operating activities.

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