The net income for the year ended on September 30, 2020 for SC Corporation was $123,000. Additional data for the year is provided below. Loss on retirement of debt $13,700 Purchase of property, plant & equipment $260,000 Depreciation of property, plant & equipment $18,600 Dividends declared $51,000 Decrease in accounts receivable $23,000 Loss on sale of property $13,000 Issue of common shares $18,000 Calculate the increase or decrease in cash from operating activities. Do not enter dollar signs or commas in the input boxes.