Majorn Auto Parts Store had net income of $85,000 for the year just ended. Majorn collected the following additional information to prepare its statement of cash flows for the year:
| Increase in accounts receivable |
$110,000 |
| Decrease in inventory |
$22,000 |
| Decrease in accounts payable |
$39,000 |
| Increase in retained earnings |
$33,000 |
| Cash received from sale of building |
$219,000 |
| Gain on sale of building |
$51,000 |
| Depreciation expense |
$36,000 |
Majorn uses the indirect method to prepare its statement of cash flows. What is Majorn's net cash provided (used) by operating activities?