The answer of $93790 and $17620 are wrong. Please show the calculation. Thank you

Sunland Inc. is a private company reporting under ASPE. The following selected account balances were reported in Calculate the cash provided (used) by operating activities. (Hint: Using the cash balances provided, calculate increase or decrease in cash first.) (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Cash from net cash by operating activities $