The net income for the year ended July 31, 2023 for Casey Company was $92,000. Additional information is shown below. Interest expense on borrowing $7,400 Gain on redemption of bonds $6,900 Increase in accounts receivable $14,600 Decrease in merchandise inventory $2,500 Decrease in accounts payable $3,500 Dividends paid to common stockholders $16,600 Calculate the net cash provided (used) by operating activities using the indirect method