The net income for Blue Spruce Corp. for 2022 was $328,800. For 2022 , depreciation on plant assets was $69,300, and the company incurred a loss on disposal of plant assets of $27,400. Compute net cash provided by operating activities under the indirect method, assuming there were no other changes in the company's accounts. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)