Sheffield Company completed its first year of operations on December $31,2022.$ Its initial income statement showed that Sheffield had sales revenue of $$193,500$ and operating expenses of $$88,000.$ Accounts receivable and accounts payable at year$-$end were $$67,100$ and $$29,000,$ respectively. Assume that accounts payable related to operating expenses. Ignore income taxes.Compute net cash provided 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 provided by operating activities$$

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