Question 3 of 5 - 74 III View Policies Current Attempt in Progress Oriole Corporation reported the following information for the year ended December 31: Balance sheet accounts: 2021 2020 Income statement accounts: 2021 Accounts receivable $84,560 $60,000 Sales $374,220 Inventory 62,380 55,000 Gain on sale of land 15,000 Prepaid expenses 5,000 9,000 Cost of goods sold 152,190 Accounts payable 34,810 42,000 Operating expenses 70,950 Income tax payable 14,000 9,000 Depreciation expense 17,180 Income tax expense 53,920 Calculate the net cash provided (used) by operating activities using the direct method. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) Net cash operating activities $