The comparative balance sheets for Gale Company show these changes in noncash current asset accounts: accounts receivabl

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The comparative balance sheets for Gale Company show
these changes in noncash current asset accounts: accounts
receivable decreased $80,000, prepaid expenses increased $28,000,
and inventories increased $40,000.
Compute net cash provided by operating activities using the
indirect method, assuming that net income is
$186,000. (Show amounts that decrease cash flow
with either a - sign e.g. -15,000 or in parenthesis e.g.
(15,000).)