The comparative statement of financial position for Cullumber Corporation shows the following noncash current asset and liability accounts at March 31: 2024 2023 Accounts receivable $62,000 $45,000 Inventory 62,000 71,000 Prepaid expenses 6,500 4,300 Accounts payable 31,100 50,000 Salaries payable 9,600 6,800 Income tax payable 10,500 5,300 Cullumber's statement of income reported the following selected information for the year ended March 31, 2024: sales were $810,000, cost of goods sold was $500,000, other operating expenses were $229,000 (which included depreciation expense of $20,000), salaries expense was $41,500, and income tax expense was $15,100. Calculate net cash provided (used) by operating activities using the direct method. Cash payments CULLUMBER CORPORATION Statement of Cash Flows (Partial) $