TC Hotel's net income for the year ended January $31,2020$ was $$103,000.$ Additional data for the year is provided below.

Purchase of property and equipment $$261,000$

Depreciation of property and equipment $$10,700$

Dividends declared $$60,000$

Decrease in beverage inventory $$27,000$

Loss on sale of equipment $$18,000$

Issue of common shares $$19,900$

Calculate the net cash provided $($used$)$ by operating activities using the indirect method.

Do not enter dollar signs or commas in the input boxes.

Use the negative sign for a decrease in cash.

Increase or decrease in cash from operating activities $=$ $Answer