The comparative statement of financial position for Sunland Corporation shows the following noncash current asset and liability accounts at March 31: Sunland's statement of income reported the following selected information for the year ended March31, 2021: net income was $270,000, depreciation expense was $65,000, and a loss on the disposal of land was $15,000. Sunlund uses a perpetual inventory system. Calculate net cash provided fusedf by operating activities using the indiroct method: fShow amounts that decrease cash flow with either a - sign e.s. 15,000 or in parenthesis e.s. (15,000))