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The Accounting Records of Miller Company Provided the Data Below

question 177

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The accounting records of Miller Company provided the data below ($ in 000s) .
 Net income $17,500 Depreciation expense 8,400 Increase in accounts receivable 4,400 Decrease in inventory 6,400 Decrease in prepaid insurance 1,500 Decrease in salaries payable 2,700 Increase in interest payable 900\begin{array}{lr}\text { Net income } & \$ 17,500 \\ \text { Depreciation expense } & 8,400 \\ \text { Increase in accounts receivable } & 4,400 \\ \text { Decrease in inventory } & 6,400 \\ \text { Decrease in prepaid insurance } & 1,500 \\ \text { Decrease in salaries payable } & 2,700 \\ \text { Increase in interest payable } & 900\end{array}
What is the net cash provided (used) by operating activities?


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