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Net income was $66,300; accounts receivable decreased by $16,500; inventory increased by $7,500; proceeds from the issuance of long-term debt were $21,600; accounts payable decreased by $5,600; equipment purchases were $71,000; depreciation and amortization expense was $28,400. (Amounts to be deducted should be indicated with a minus sign).

Required: Calculate the net cash provided (used) by operating activities for the period

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