The Garfield Ltd company uses the indirect method for preparing its statement of cash flows. It reported a net income of $100,000 for the year 2016. During the year 2016, the working capital accounts were changed as follows: Increase in accounts receivable: $22,000 Increase in accounts payable: $18,600 Increase in inventory: $14,800 Decrease in non-trade notes payable: $30,000 Increase in available for sale securities: $32,000 The depreciation expense was $34,000 for the year 2016. Required: Compute net cash provided (used) by operating activities using the indirect method