Dumezweni Company completed its first year of operations on December 31, 2014. Its initial income statement showed that Dumezweni had revenues of $194, 480 and operating expenses of $89, 640. Accounts receivable and accounts payable at year-end were $65, 760 and $20, 070, respectively. Assume that accounts payable related to operating expenses. Ignore income taxes. Compute net cash provided by operating activities using the direct method