UsethefollowingincomestatementandinformationaboutselectedcurrentassetsandcurrentliabilitiesforKimberlineIndustriestocalculate thenetcashprovidedorusedbyoperatingactivitiesusingtheindirectmethod.

Sales $280,000

Cost Of Goods Sold $124,000

Gross Profits from sales $156,000

Operating Expenses:

Salaries and wages Expense $35,000

Depreciation expense $11,000

Rent expense $27,200

Interest expense $3,900 $77,100

Income from operations $78,900

Loss of sale of land $4,700

Net Income $74,200

Increases and decreases of current asset and current liability account, all of which relate to operating activities as following

Change

Accountsreceivableincrease$3,600

Merchandiseinventorydecrease1,700

Accountspayableincrease1,100

Salariesandwagespayabledecrease2,600

How do I calculate the net cash provided used by operating activities using the indirect method?