The comparative statement of financial position for Dupigne Corporation shows the following noncash current asset and liability accounts at March 31:
___________________________________ 2015 _____________ 2014
Accounts receivable .......................... $60,000 ................$40,000
Merchandise inventory ....................... 75,000 .................70,000
Prepaid expenses .............................. 6,000 ................ 4,000
Accounts payable ............................. 35,000 .................40,000
Interest payable ............................... 5,000 ...................7,500
Income tax payable............................ 17,000 ..................12,000
Dupigne's income statement reported the following selected information for the year ended March 31, 2015: profit was $275,000, depreciation expense was $60,000, and a loss on the disposal of land was $15,000. Dupigne uses a perpetual inventory system. Calculate net cash provided (used) by operating activities using the indirect method?