Asset and Contra-Asset Accounts: Accounts receivable $ 19,500 Inventory $ (4,800 ) Prepaid expenses $ 15,000 Accumulated depreciation $ 36,000 Liability Accounts: Accounts payable $ 19,000 Accrued liabilities $ (9,300 ) Income taxes payable $ 3,900 Based solely on this information, the net cash provided by (used in) operating activities under the indirect method on the statement of cash flows would be