Water Girl Corp The Company Also Experienced the Following During 2013

Water Girl Corp.'s 2013 income statement follows:
$\begin{array}{c}\text {WATER GIRL CORP}\\\text {Income Statement}\\\text {For Year Ended December 31, 2013}\\\begin{array}{|l|r|r|}\hline \text { Sales } & & \$ 248,000 \\\hline \text { Cost of goods sold } & & 116,000 \\\hline \text { Gross profit } & & \\\hline \text { Operating expenses } & & \\\hline \text { Wages and salaries expense } & \$44,000 \\\hline \text { Rent expense } &16,000 & \\\hline \text { Depreciation expense } & 30,000& \\\hline \text { Amortization expense } & 12,000 \\\hline \text { Other expenses } &18,000 & 120,000 \\\hline \text { Income from operations } & & \$ 12,000 \\\hline \text { Gain on sale of equipment } & &26,000 \\\hline \text { Income before taxes } & & \$ 38,000 \\\hline \text { Income tax expense } & & \underline{13,300} \\\hline \text { Net Income } & &\$ 24,700 \\\hline\end{array}\end{array}$
The company also experienced the following during 2013:
$$\begin{array} { | l | r | } \hline \text { Increase in accounts receivable } & 4 , 0 0 0 \\\hline \begin{array} { l } \text { Increase in accounts payable (all accounts payable trarsactions are for } \\\text { inventory) }\end{array} & 16,000 \\\hline \text { Increase in income taxes payable } & \mathbf { 3 0 0 } \\\hline \text { Decrease in prepaid expenses } & 10,000 \\\hline \text { Decrease in merchandise inventory } & 14,000 \\\hline \text { Decrease in long-term notes payable } & \mathbf { 2 0 , 0 0 0 } \\\hline\end{array}$$
Required: Calculate the company's net cash provided or used by operating activities using the direct method.