The following data were taken from the books of the Golden Company. December 31 2014 2013 Accounts receivable $ 170, 100 $ 150,750 126,000 Accounts payable Accumulated depreciation (no plant assets were retired during the year....... 103,500 234,000 198,000 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 1,500,000 1,500,000 retirements occurred during 2014) Cash dividends of $169,000 were declared and paid during 2014. Also, $56,000 of preferred stock was issued during the period. Based on the above-given information, the net cash flow provided by (used in) operating activities during 2014 for Golden Company is equal to