The comparative statement of financial position for Sheridan Corporation shows the following noncash current asset and liability accounts at March 31 : Sheridan'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 \\( \\$ 14,000 \\). Sheridan 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) \\)