Wildhorse Photography reported net income of $226,300 for 2017. Included in the income statement were depreciation expense of $14,257, patent amortization expense of $9,052, and a gain on disposal of plant assets of $8,147. Wildhorse Photography's comparative balance sheets show the following balances.

		12/31/17		12/31/16
Accounts receivable		$47,523		$61,101
Accounts payable		20,820		13,578

Calculate net cash provided (used) by operating activities for Wildhorse Photography. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Wildhorse Photography Statement of Cash Flows December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December 31, 2017
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Decrease in Accounts Payable Decrease in Accounts Receivable Depreciation Expense Gain on Disposal of Plant Assets Increase in Accounts Payable Increase in Accounts Receivable Loss on Disposal of Plant Assets Net Income Patent Amortization Expense		$
Adjustments to reconcile net income to
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash :
Decrease in Accounts Payable Decrease in Accounts Receivable Depreciation Expense Gain on Disposal of Plant Assets Increase in Accounts Payable Increase in Accounts Receivable Loss on Disposal of Plant Assets Net Income Patent Amortization Expense	$
Decrease in Accounts Payable Decrease in Accounts Receivable Depreciation Expense Gain on Disposal of Plant Assets Increase in Accounts Payable Increase in Accounts Receivable Loss on Disposal of Plant Assets Net Income Patent Amortization Expense
Decrease in Accounts Payable Decrease in Accounts Receivable Depreciation Expense Gain on Disposal of Plant Assets Increase in Accounts Payable Increase in Accounts Receivable Loss on Disposal of Plant Assets Net Income Patent Amortization Expense
Decrease in Accounts Payable Decrease in Accounts Receivable Depreciation Expense Gain on Disposal of Plant Assets Increase in Accounts Payable Increase in Accounts Receivable Loss on Disposal of Plant Assets Net Income Patent Amortization Expense
Decrease in Accounts Payable Decrease in Accounts Receivable Depreciation Expense Gain on Disposal of Plant Assets Increase in Accounts Payable Increase in Accounts Receivable Loss on Disposal of Plant Assets Net Income Patent Amortization Expense
Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash used by Financing Activities Net Cash used by Investing Activities Net Cash used by Operating Activities Net Decrease in Cash Net Increase in Cash		$