Sheridan Company completed its first year of operations on December $31.2022.$ It initial income statement showed that Sheridan had sales revenue of $$190,900$ and operating expenses of $$73,200.$ Accounts receivable and accounts payable at year$-$end were $$63,900$ and $$31,600$ respectively. Assume that accounts payable related to operating expenses. Inore income taxes.

Compute net cash provided by operating activities using the direct method. $($Show amo wnts that decrease cosh fow with either a$-$sign eg $1$s oog orinparenthesises $(15,000)$

Net cash provided by operating activities