Sandhill Corporation reported the following information for the year ended December 31: 2021 2020 Balance sheet accounts: Accounts receivable Inventory Prepaid expenses Accounts payable Income tax payable $84,290 61,520 5,000 34,730 14,000 $60,000 55,000 9,000 42,000 9,000 Income statement accounts: Sales Gain on sale of land Cost of goods sold Operating expenses Depreciation expense Income tax expense 2021 $373,670 15,000 146,330 70,540 16,440 51,920 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 used by operating activities $