TC Hotel's net income for the year ended June 30, 2020 was $106,000. Additional data for the year is provided below. Purchase of property and equipment $284,000 Depreciation of property and equipment $14,300 Dividends declared $54,000 Increase in accounts receivable $27,000 Loss on sale of equipment $19,000 Issue of common shares $15,400 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 =