The comparative statement of financial position for Crane Corporation shows the following noncash current asset and liability accounts at March 31: 2021 2020 Accounts receivable $60,000 $46,000 Inventory 78,000 63,500 Accounts payable 29,500 47,000 Dividends payable 1,300 2,100 Crane's statement of income reported the following selected information for the year ended March 31, 2021: net income was $280,000, depreciation expense was $69,000, and a loss on the disposal of land was $19,000. 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 eg.-15,000 or in parenthesis e.g. (15,000).)