Sunland Corporation reported the following information for the year ended December 31: Balance sheet accounts: Accounts receivable Inventory Prepaid expenses Accounts payable Income tax payable 2021 $84,690 62,000 5,000 35,040 14,000 2020 $60,000 55,000 9.000 42,000 9,000 Income statement accounts: Sales Gain on sale of land Cost of goods sold Operating expenses Depreciation expense Income tax expense 2021 $375,410 15,000 146,330 73.080 16,430 54,520 Calculate the net cash provided (used) by operating activities using the direct method. (Show amounts that decrease cash flow with either a-signes. -15,000 or in parenthesis eg. (15,000)) Net cash provided by operating activities $ 1