On their 2020 income statement, Philip Vikrama Corporation had sales revenue of $204,000 and cost of goods sold of $112,000. Gross profit amounted to $92,000. Operating expenses for the year is $51,000 and Net income is $41,000.

Operating expenses included depreciation of $22,000.

The following changes occurred during 2020:

Accounts Receivable increased by $13,000.

Accounts Payable increased by $14,000.

Inventory decreased by $11,000.

The company reported a loss of $4,000.

Preparing the cash flows from operating activities section of Philip Vikramas 2020 statement of cash flows using the direct method.

What is the net cash provided by operating activities?