Cullumber Corporation reported the following information for the year ended December 31: 2021 2020 2021 Income statement accounts: Balance sheet accounts: $372,820 Accounts receivable $84,970 $60,000 Sales 15.000 55.000 Gain on sale of land 61.390 Inventory 154.910 5.000 Prepaid expenses 9.000 Cost of goods sold 70,060 Accounts payable 34,690 42.000 Operating expenses 14,000 9.000 Depreciation expense 20.050 Income tax payable Income tax expense 48,870 Calculate the net cash provided (used) by operating activities using the direct method. (Show amounts that decrease cash flow with either a-signes. -15,000 or in parenthesis es. Net cash operating activities $ Attempts: 0 of 1 used Sut