The net income for the year ended on November 30, 2020 for RC Corporation was $111,000. Additional data for the year is provided below.

Loss on retirement of debt	$12,600
Purchase of property, plant & equipment	$297,000
Depreciation of property, plant & equipment	$13,700
Dividends declared	$51,000
Decrease in inventory	$30,000
Loss on sale of equipment	$19,000
Issue of common shares	$14,300

Calculate the increase or decrease in cash from operating activities.

Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash. Increase or decrease in cash from operating activities = $_______