The comparative statement ofnancial position for Ivanhoe Corporation shows the following noncash current asset and liability accounts at March 31: 2018 2017 Accounts receivable $65,000 $40,500 Inventory 72,000 61,000 Accounts payable 31,500 44,000 Dividends payable 1,100 2,100 Ivanhoe's income statement reported the following selected information for the year ended March 31, 2018: net income was $270,000, depreciation expense was $68,000, and a loss on the disposal of land was $10,000. Ivanhoe 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 e3. - 15,000 or in parenthesis 2.3. { 15,0001.) IVANHOE CORPORATION Statement of Cash Flows (Partial)-Indirect Method Operating activities ' $ Adjustments to reconcile net income to