Azuna Corp. began operations during the current year. The following is Azuna's balance sheet at December 31st: Cash Accounts receivable Prepaid insurance Property, plant and equipment, net Total assets $ 22,000 30,000 10,000 95,000 $ 157,000 Accounts payable $ 25,000 Common stock 75,000 Retained earnings 57,000 Total liabilities and stockholders' equity $ 157,000 Azuna's net income for the current year was $100,000. What amount should Azuna report as "cash provided by operating activities in its statement of cash flows for the current year under US GAAP? 63,000 22,000 122,000 115,000 85,000