Macgregor Company completed its first year of operations on December 31, 2020. Its initial income statement showed that Macgregor had revenues $190,000 and operating expenses of $70,000. Accounts receivable and accounts payable at year-end were $50,000 and $15,000, respectively. Assum 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 e g. -15,000 or in parenthesis es. (15,000).) Net cash provided by operating activities $