Cullumber Corporation reported the following information for the year ended December 31: 2021 $84,830 62,100 Balance sheet accounts: Accounts receivable Inventory Prepaid expenses Accounts payable Income tax payable 5,000 2020 $60,000 55,000 9,000 42,000 9,000 Income statement accounts: Sales Gain on sale of land Cost of goods sold Operating expenses Depreciation expense Income tax expense 2021 $375,950 15,000 145,000 72,670 15,110 50,830 34,740 14,000 Calculate the 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 by operating activities $