Crane Corporation reported the following information for the year ended December 31: Balance sheet accounts: 2024 2023 Income statement accounts: 2024 Accounts receivable $90,100 63,600 Sales $397,500 Inventory 65,720 58,300 Gain on sale of land 15,900 Prepaid expenses 5,300 9,540 Cost of goods sold 159,000 Accounts payable 37,100 44,520 Operating expenses 79,500 Income tax payable 14,840 9,540 Depreciation expense 21,200 Income tax expense 53,000 Calculate the net cash provided (used) by operating activities using the direct method.