Below is Riske's Balance Sheet at December 31, 2020. 2020 was Riske's first year of operations.

Assets
Cash	$192,000
Accounts Receivable	$82,000
Total Assets	$274,000
Liabilities and Stockholders' Equity
Accounts Payable	$24,000
Common Stock	$200,000
Retained Earnings	$50,000
Total Liabilities and Stockholders' Equity	$274,000

Riske's net income for the year was $78,000, and dividends of $28,000 were declared and paid. Common stock was issued for $200,000. What amount should Baker report as cash provided by operating activities in its Statement of Cash Flows for the current year?