Smart Corp's calendar year-end 2021 and 2020 balance sheets showed the following items Cash Accounts receivable Merchandise inventory Equipment Accumulated depreciation equipment Common shares Retained earnings 2021 29 200 38.000 107,800 112,000 25,000 135,000 127,000 2020 21 000 49.000 97,000 89,000 16,000 135,000 105,000 Additional information (@) No equipment was sold in the year (b) Depreciation expense for the year was $9,000 c) Dividends of $38.000 cash were declared and paid in the year () Profit was $60,000 for 2021 Prepare the net cash provided (or used) by operating activities section of the Statement of Cash Flows for calendar 2021 following the indirect method