The comparative statement of financial position for Blossom Corporation shows the following noncash current asset and liability accounts at March 31: Accounts receivable Inventory Accounts payable Dividends payable 2021 $67,000 76,000 35,000 1.500 2020 $40,000 61,500 49,000 2.300 Blossom's statement of income reported the following selected information for the year ended March 31, 2021: net income was $270,000, depreciation expense was $60,000, and a loss on the disposal of land was $11,000. 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-signeg -15,000 or in parenthesis eg. (15,000).) BLOSSOM CORPORATION Statement of Cash Flows (Partial) Operating activities $ Adjustments to reconcile net income to $