The comparative statement of financial position for Carla Vista Corporation shows the following noncash current asset and liability accounts at March 31: 2018 2017 Accounts receivable $60,000 $40,500 Inventory Accounts payable 31,500 40,000 72,000 61,000 Dividends payable 1300 2.300 Carla Vista's income statement reported the following selected information for the year ended March 31, 2018: net income was $270,000, depreciation expense was $69,000, and a loss on the disposal of land was $13,000. Carla Vista 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 eg.-15,000 or in parenthesis eg. (15,000)) CARLA VISTA CORPORATION Statement of Cash Flows (Partial)-Indirect Method Operating activities Adjustments to reconcile net income to