Lino Company's worksheet for the preparation of its 2017 statement of cash flows included the following information:
________________________________December 31 January 1
Accounts receivable...........................$29,000.............$23,000
Allowance for uncollectible accounts..........1,000..................800
Prepaid rent expense..............................8,200...............12,400
Accounts payable................................22,400...............19,400
Lino's 2017 net income is $150,000.
Required:
What amount should Lino include as net cash that is provided by operating activities in the statement of cash flows?