3. Photo Plus reported net income of $73,000 for 2014. Included in the income statement were depreciation expense of $7,000 and a gain on disposal of plant assets of $2,500.(not a cash gain) Josh's comparative balance sheets show the following balances. 12/31/13 12/31/14 Accounts receivable $17,000 $21,000 Accounts payable 6,000 2,200 Calculate net cash provided by operating activities for PhotoPlus. $69,700