What are the correct answers, only for the ones marked wrong?

Net income was $61,300; accounts receivable increased by $15,500; inventory decreased by $7,700; proceeds from the issuance of common stock were $20,150; accounts payable decreased by $5,300; purchase of land was $66,500; depreciation and amortization expense was $26,600. Required: Calculate the net cash provided (used) by operating activities for the period. Note: Amounts to be deducted should be indicated with a minus sign