Sawyer Corporation's balance sheet and income statement appear below

Sawyer Corporation Comparative Balance Sheet
	Ending Balance				Beginning Balance
Assets:
Cash and cash equivalents		$	34			$	29
Accounts receivable			38				39
Inventory			45				60
Property, plant and equipment			490				390
Less accumulated depreciation			227				189
Total assets		$	380			$	329
Liabilities and stockholders' equity:
Accounts payable		$	53			$	39
Accrued liabilities			42				30
Income taxes payable			24				39
Bonds payable			65				85
Common stock			78				65
Retained earnings			118				71
Total liabilities and stockholders' equity		$	380			$	329

Income Statement
Sales	$	635
Cost of goods sold		399
Gross margin		236
Selling and administrative expenses		153
Net operating income		83
Gain on sale of equipment		18
Income before taxes		101
Income taxes		37
Net income	$	64

Cash dividends were $17. The company sold equipment for $19 that was originally purchased for $11 and that had accumulated depreciation of $10.

Required:

Using the direct method, determine the net cash provided by operating activities. (Omit the "$" sign in your response.)

Net cash provided by operating activities

$

Please show work. Thank you.