The following information has been provided to you by RKJ Company: Net income Decrease in accounts payable Increase in inventory Increase in accounts receivable Decrease in bonds payable Loss on sale of a depreciable asset Depreciation expense Decrease in income taxes payable $ 311,000 118,400 27,500 27,300 27,200 20,100 45,500 14,200 Using the indirect method, what is the net cash provided by operating activities? 4