Sunland Corporation reported the following information for the year ended December 31: 2021 2020 Income statement accounts: 2021 $84,690 $60,000 Sales $375,410 Balance sheet accounts: Accounts receivable Inventory Prepaid expenses Accounts payable Income tax payable 15,000 146,330 62.000 55.000 Gain on sale of land 5.000 9,000 Cost of goods sold 35,040 42,000 Operating expenses 14,000 9,000 Depreciation expense 73.080 16,430 Income tax expense 54 520 Calculate the net cash provided (used) by operating activities using the direct method. (Show amounts that decrease cash flow either e-signes -15,000 or in parenthesises. (15,000) Net cash operating activities S