Muniz Photography SA reported net income of R$100,000 for 2017. Included in the income statement were depreciation expense of R$4,000, amortization expense of R$3,000, and a gain on disposal of plant assets of R$3,900. Muniz's comparative statements of financial position show the following balances.
12/31/16 12/31/17
Accounts receivable....................R$27,000.......R$21,000
Accounts payable...........................6,000............9,200
Calculate net cash provided by operating activities for Muniz Photography SA.