The comparative statement of financial position for Sandhill Corporation shows the following noncash current asset and liability accounts at March 31: Sandhill's statement of income reported the following selected information for the year ended March 31, 2021: net income was $270,000, depreciation expense was $63,000, and a loss on the disposal of land was $15,000. Sandhill 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)