Situation A:

Stellar Co$.$ reports revenues of $$200,000$ and operating expenses of $$112,000$ in its first year of operations, $2025.$ Accounts receivable and accounts payable at year$-$end were $$71,300$ and $$29,100,$ respectively. Assume that the accounts payable related to operating expenses: $($Ignore income taxes.$)$

Using the direct method, compute net cash provided $($used$)$ by operating activities. $($Show amounts that decrease cash flow with either a sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Net cash $$ by operating activities

$