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Waterway Company completed its first year of operations on December 31, 2022. Its initial income statement showed that Waterway had sales revenue of $197,800 and operating expenses of $85,700. Accounts receivable and accounts payable at year-end were $67,900 and $22,300, respectively. Assume that accounts payable related to operating expenses. Ignore income taxes. Compute net cash provided by operating activities using the direct method. (Show amounts that decrease cash flow with either a-sign es. 15,000 or in parenthesis es. (15,000). Net cash provided by operating activities