The following information is available for MOON Company for fiscal year 2023. If the net income for the year amounted to $32,500, how much is the net cash provided or used by operating activities? Depreciation of plant and equipment $12,000 Purchase of plant and equipment 50,000 Loss on sale of land 2,000 Increase in accounts receivable 9,300 Repayment of bonds payable 15,000 Gain on retirement of debt 5,000