Grouper Corp. completed its first year of operations on December 31, 2022. Its initial income statement showed that Grouper Corp. had sales revenue of $235,818 and operating expenses of $98,853. Accounts receivable and accounts payable at year-end were $71,460 and $27,393, respectively. Assume that accounts payable related to operating expenses. Ignore income taxes. Compute net cash provided (used) by operating activity 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).)