The comparative statement of financial position for Sunland Corporation shows the following noncash current asset and liability accounts at March 31: 2018 2017 Accounts receivable $64.000 $50,000 Inventory 74,000 64,000 Accounts payable 31,000 48,000 Dividends payable 1,100 2,200 Sunland's income statement reported the following selected information for the year ended March 31, 2018. net income was $280,000, depreciation expense was 561,000, and a loss on the disposal of land was $18,000. Sunland 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).) SUNLAND CORPORATION Statement of Cash Flows (Partial)-Indirect Method Year Ended March 31, 2018 Operating activities Net income Adjustments to reconcile net income to $