The following information has been provided to you by RKJ Company: Net income $ 300,000 Decrease in accounts payable $ 114,000 Increase in inventory $ 22,000 Increase in accounts receivable $ 24,000 Decrease in bonds payable $ 25,000 Loss on sale of a depreciable asset $ 19,000 Depreciation expense $ 40,000 Decrease in income taxes payable $ 12,000 Using the indirect method, what is the net cash provided by operating activities