The following data were taken from the books of Golden Company.

December 31

2014 2013

Accounts receivable ....................... $ 170,100 $ 150,750

Accounts payable .......................... 103,500 126,000

Accumulated depreciation (no plant assets were retired during the year)...... 234,000 198,000

Inventories ............................... 238,500 195,000

Other current liabilities ................. 45,000 27,000

Prepaid insurance ......................... 10,800 12,000

Net income ................................ 319,500

Long-term liabilities (no principal payments or retirements occurred during 2014) ................................ 1,500,000 1,500,000

Cash dividends of $169,000 were declared and paid during 2011. Also, $56,000 of preferred stock was issued during the period. Compute the net cash flow provided by (used in) operating activities during 2014 for Golden Company.