Bramble Company completed its first year of operations on December 31, 2022. Its initial income statement showed that Bramble had sales revenue of 190,300 and operating expenses of 71,800. Accounts receivable and accounts payable at year-end were 69,000 and 30,600, respectively. Assume that accounts payable related to operating expenses. Ignore income taxes. Required: Compute net cash provided by operating activities using the direct method.