Sunland Company completed its first year of operations on December 31, 2022. Its initial income statement showed that Sunland had sales revenue of $194,300 and operating expenses of $84,400. Accounts receivable and accounts payable at year-end were $56,600 and $29,800, 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 $