The comparative statement of financial position for Blossom Corporation shows the following noncash current asset and liability accounts at March 31: 2018 2017 Accounts receivable $60,000 $43,000 Inventory 72,000 64,000 Accounts payable 25,000 44,000 Dividends payable 1,400 2,500 Blossom's income statement reported the following selected information for the year ended March 31, 2018: net income was $270,000, depreciation expense was $67,000, and a loss on the disposal of land was $14,000. Blossom uses a perpetual inventory system. Calculate net cash provided (used) by operating activities using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) BLOSSOM CORPORATION Statement of Cash Flows (Partial)-Indirect Method Operating activities $ Adjustments to reconcile net income to $ $