Additional data:

Equipment that cost $$10,100$ and was $60\%$ depreciated was sold in $2025.$

Cash dividends were declared and paid during the year.

Common stock was issued in exchange for land.

Debt investments that cost $$35,100$ were sold during the year.

There were no write$-$offs of uncollectible accounts during the year.

Carla's $2025$ income statement is as follows.

$($a$)$

Your answer is incorrect.

Compute net cash provided by operating activities under the direct method. $($Enter negative amounts using either a negative sign

preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$