Current Attempt in Progress

Sheffield Company completed its first year of operations on December $31,2022.$ Its initial income statement showed that Sheffield had sales revenue of $$191,500$ and operating expenses of $$87,600.$ Accounts receivable and accounts payable at year$-$end were $$55,200$ and $$28,700,$ 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$\mathrm{.}8-15,000$ or in parenthesis e$.$g$.(15,000).)$

Net cash provided by operating activities $