Sheffield Corp. had the following transactions during $2025$:

Issued $$240000$ of par value common stock for cash.

Recorded and paid salaries and wages expense of $$127500.$

Acquired land by issuing common stock valued at $$100000.$

Declared and paid a cash dividend of $$21600.$

Sold land $($cost $$6000)$ for cash of $$6000.$

Recorded cash sales of $$840000.$

Bought inventory for cash of $$349000.$

Acquired equipment for cash of $$41500.$

Converted bonds payable to common stock in the amount of $$1000000.$

Repaid a $6-$year note payable in the amount of $$468000.$

What is the net cash provided by operating activities?