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Sunland Corporation reported the following information for the year ended December 31: Balance sheet accounts: 2021 2020 Income statement accounts: Accounts receivable $84.020 $60,000 Sales Inventory 61,540 55,000 Gain on sale of land Prepaid expenses 5,000 9000 Cost of goods sold Accounts payable 34,530 42000 Operating expenses Income tax payable 14,000 9,000 Depreciation expense Income tax expense 2021 $373,380 15,000 149,470 75,050 16,610 45,940 Calculate the net cash provided (used) by operating activities using the direct method. (Show amounts that decrease cash flow wi either a-signes. -15,000 or in parenthesis es. (15,000).) Net cash operating activities used by provided by