Concord Company completed its first year of operations on December 31,2022 its initial income statement showed that Concord had sales revenue of $199,600 and operating expenses of $86,200. Aocounts receivable and accounts payable at year-end were $54,700 and $31,100, respectively. Assume that accounts payable related to operating expenses. Ignore income twes. Compute net cash provided by operating activities using the direct method. (Show amounts that decrease cosh flow with eithera-s sign eg. 15,000 orin parenthesk es (15,000)} Net cash provided by operating activities $