Carla Vista Company completed its first year of operations on December 31, 2025. Its initial income statement showed that Carla Vista had sales revenue of $227,898 and operating expenses of $95,533. Accounts receivable and accounts payable at year-end were $69,060 and $26,473, respectively. Assume that accounts payable related to operating expenses. Ignore income taxes. Compute net cash provided (used) by operating activities 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 (used) by operating activities $