Swifty Company completed its first year of operations on December 31, 2022. Its initial income statement showed that Swifty had sales revenue of $190,600 and operating expenses of $77,700. Accounts receivable and accounts payable at year-end were $52,300 and $26,500, 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 A