Use the following Financial statements to answer:

Great Lakes Manufacturing Inc. comparative Statement of Financial Position at December $31$in $(000)\text{'}$s

$20$X$520$X$4$

Cash $ $5,100$ $ $4,800$

Accounts Receivable $ $9,010$ $ $6,100$

Inventory $ $10,400$ $ $14,000$

Prepaid Expenses $ $1,950$ $ $1,020$

Equipment $ $58,500$ $ $59,900$

Accumulated Depreciation $-$ equipment $ $(33,100)$ $ $(32,000)$

Total Assets $ $51,860$ $ $53,820$

Account Payable $ $7,000$ $ $11,400$

Interest Payable $ $350$ $ $110$

Income taxes payable $ $650$ $ $500$

Dividends Payable $ $2,400$ $ $3,200$

Long$-$term Notes Payable $ $17,500$ $ $17,000$

Common shares $ $22,000$ $ $20,000$

Retained Earnings $ $1,960$ $ $1,610$

Total Liabilities & Shareholders' Equity $ $51,860$ $ $53,820$

Great Lakes Manufacturing Inc.

Income Statement

Year Ended December $31,20$X$5$ in $(000)\text{'}$s

Sale $ $130,000$

Cost of goods sold $ $97,000$

Gross Profit $ $33,000$

Operating Expenses $ $30,000$

Gain on Sale of equipment $ $(1,000)$ $ $29,000$

Profit from Operations $ $4,000$

Other expenses

Interest Expense $ $200$

Profit before Income Tax $ $3,800$

Income Tax Expense $ $1,550$

Profit $ $2,250$

Additional Information:

Operating expenses include depreciation expense of $$3,500,000$

Accounts Payable related to the purchase of inventory

Equipment that cost $$3,900,000$ was sold at a gain of $$1,000,000$

New equipment was purchased during the year for $$2,500,000$

Dividends declared and paid in $20$X$5$ totaled $$1,900,000$

Common shares were sold for $$2,000,000$ cash

Interest payable in $20$X$5$ was $$240,000$ greater than interest payable in $20$X$4$

What is the total adjustment to reconcile profit to net cash provided by operating activities under the indirect cash flow method? Assume the company uses ASPE.