April Company had the following account balances for 2022: Dec. 31 Jan 1 Inventory $40,000 $35,000 Accounts payable 40,000 55,000 April reported net income of $90,000 for 2022. Assuming no other changes in current account balances, what is the amount of net cash provided by operating activities for 2022 reported in the statement of cash flows? $80,000 $70,000. $110,000 $100,000