Using the indirect method, calculate the amount of cash flows provided (used) by operating activities from the following data (in dollars): Net income 392,000; Beginning accounts receivable 54,000; Ending accounts receivable 43,000; Beginning prepaid expenses 8,000; Ending prepaid expenses 2,000; Beginning accounts payable 27,000; Ending accounts payable 17,000; Depreciation expense 46,000; Gain on disposal of equipment 5,000; Cash dividends of 38,000 were declared and paid to shareholders. If the amount represents cash flow used, enter the amount with a - sign e.g. - 15000. dollars