In $2025,$ Headland Corporation reported a net loss of $$75,800.$ Headland's only net income adjustments were depreciation expense

$$87,100,$ and increase in accounts receivable $$8,900.$

Compute Headland's net cash provided $($used$)$ by operating activities. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.$

$-15,000$ or in parenthesis e$.$g$.(15,000).)$

Net cash

by operating activities $