Carla Vista Corporation reported the following information for the year ended December 31: Balance sheet accounts: 2021 2020 2021 Accounts receivable $84,450 $60,000 $373,260 62,080 55,000 15,000 5,000 9.000 Inventory Prepaid expenses Accounts payable Income tax payable Income statement accounts: Sales Gain on sale of land Cost of goods sold Operating expenses Depreciation expense Income tax expense 150,690 42,000 70,380 34,660 14,000 9,000 19,840 49,990 Calculate the net cash provided (used) by operating activities using the direct method. (Show amounts that decrease cash flow with either a - signe.g. -15,000 or in parenthesis eg. (15,000).) Net cash operating activities