how to find out operating expense

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The comparative statement of financial position for Ivanhoe Corporation shows the following noncash current asset and liability accounts at March 31: 2024 2023 Accounts receivable $61,000 $47,600 Inventory 58,500 70,000 Prepaid expenses 6,100 4,300 Accounts payable 33,600 45.400 Salaries payable 12.000 8.200 Income tax payable 10.300 5,100 Ivanhoe's statement of income reported the following selected information for the year ended March 31, 2024: sales were $800,000, cost of goods sold was $490,000, other operating expenses were $229,000 (which included depreciation expense of $24,000), salaries expense was $47,500, and income tax expense was $15,000. Calculate net cash provided (used) by operating activities using the direct method.