a company's income statement showed the following: net income, $123,000; depreciation expense, $34,500; and gain on sale of plant assets, $8,500. the company's current assets and current liabilities showed the following changes: accounts receivable decreased $10,300; merchandise inventory increased $22,500; prepaid expenses increased $7,100; accounts payable increased $4,300. calculate the net cash provided or used by operating activities.