Kelsy Diner's net income for the year ended November 30, 2020 was $94,000. Additional information is shown below.
Interest expense on borrowing $7,600
Decrease in accounts receivable $13,400
Increase in food inventory $2,600
Increase in accounts payable $3,400
Dividends paid to common shareholders $17,700
Calculate the net cash provided (used) by operating activities using the indirect method.
Do not enter dollar signs or commas in the input boxes.
Use the negative sign for a decrease in cash.