Use the following information and the indirect method to calculate the net cash provided or used by operating activities: Net income Depreciation expense Gain on sale of land Increase in merchandise inventory Increase in accounts payable $86,700 13,400 6,900 3,450 7,550 Multiple Choice $15,600 S31200 Help $15,600 $31,200 $16,600 $97,300 $38.100