Wilma Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2014 fiscal year was $641,000. Depreciation and amortization expense of $67,000 and $37,000 respectively were included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash: Decrease in accounts receivable $29,000 Increase in inventories 10,100 Increase prepaid expenses 9,600 Increase in salaries payable 11,100 Decrease in income taxes payable 15,100 Determine the net cash flow provided (used) by operating activities.