The comparative statement of financial position for Crane Corporation shows the following noncash current asset and liability accounts at March 31: 2018 2017 Accounts receivable $62,000 $46,500 Inventory 78,000 62,000 Accounts payable 29,000 50,000 Dividends payable 1,500 2,000 Crane's income statement reported the following selected information for the year ended March 31, 2018: net income was $280,000, depreciation expense was $61,000, and a loss on the disposal of land was $14,000. Crane 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).) Operating activities CRANE CORPORATION Statement of Cash Flows (Partial)-Indirect Method Adjustments to reconcile net income to $