Pharoah Corporation reported the following information for the year ended December 31: Balance sheet accounts: 2021 2020 Income statement accounts: 2021 Accounts receivable $85,420 $60,000 Sales $374,850 Inventory 15.000 154,440 Prepaid expenses Accounts payable Income tax payable 62.460 55.000 Gain on sale of land 5,000 9,000 Cost of goods sold 35,350 42,000 Operating expenses 14,000 9,000 Depreciation expense Income tax expense 71,260 22,480 46,410 Calculate the net cash provided (used) 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 operating activities $