In 2020, Sheffield Corporation reported a net loss of $71,000. Sheffield's only net income adjustments were depreciation expense $81,900, and increase in accounts receivable $7,700. Compute Sheffield'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 $