Blue Spruce Corp. completed its first year of operations on December $31,2022.$Its initial income statement showed that Blue Spruce had sales revenue of $$194,300$and operating expenses of $$84,400.$Accounts receivable and accounts payable at year$-$end were $$56,600$and $$29,800,$respectively$.$ Assume that accounts payable related to operating expenses. Ignore income taxes. Compute net cash provided by operating activity using the direct method. $($Show amounts that decrease cash flow with either a $-$sign e$.$g$.-15,000$or in parenthesis e$.$g$.(15,000).)$Net cash provided by operating activities $