Macgregor Company completed its first year of operations on December 31, 2020. Its initial income statement showed that Macgregor had revenues of $ 200,000 and operating expenses of $ 72,900, Accounts receivable and accounts payable at year-end were $ 68,500 and $ 29,200, 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 - signes -15,000 or in parenthesis es: (15,000).) Net cash provided by operating activities $