The net income for the year ended on September 30, 2020 for RC Corporation was $113,000. Additional data for the year is provided below.

Loss on retirement of debt	$17,400
Purchase of property, plant & equipment	$266,000
Depreciation of property, plant & equipment	$14,400
Dividends declared	$56,000
Increase in accounts receivable	$30,000
Loss on sale of equipment	$13,000
Issue of common shares	$12,100

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 = $Answer