PK Photography reported net income of $100,000 for 2017. Included in the income statement were depreciation expense of $6,300, patent amortization expense of

$4,000, and a gain on disposal of plant assets of $3,600. PK’s comparative balance sheets show the following balances. LO11 12/31/17 12/31/16 Accounts receivable $21,000 $27,000 Accounts payable 9,200 6,000 Calculate net cash provided by operating activities for PK Photography.