orbury corporation's net income last year was $49,000. the company did not sell or retire any property, plant, and equipment last year. changes in selected balance sheet accounts for the year appear below: increases (decreases) asset and contra-asset accounts: accounts receivable $ 21,000 inventory $ (5,100) prepaid expenses $ 16,500 accumulated depreciation $ 39,000 liability accounts: accounts payable $ 20,500 accrued liabilities $ (9,600) income taxes payable $ 4,200 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: