True North Logistics Inc. provides the following data for the year ended September 30, 2020: Depreciation expense $8,000 Repurchase of common shares $5,000 Proceeds from the sale of building 60,000 Payment of income tax 10,000 Payment of note payable 30,000 Collections from customers 215000 Payments to employees 70,000 Sales revenue 210,000 Purchase of machinery 40,000 Proceeds from issuance of common shares 20,000 Payments to suppliers 87,000 Payment of dividend 6,000 Cost of goods sold 100,000 Required: Calculated the total cash provided by or used in operating activities. True North Logistics Inc. uses the direct method for operating cash flows.