A company's income statement showed the following: net income, $132,000; depreciation expense, $34,000; and gain on sale of plant assets, $18,000. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $10,200; merchandise inventory increased $22,000; prepaid expenses decreased $7,000; accounts payable increased $4,200. Calculate the net cash provided or used by operating activities.