E- Baker Co. began its operations during the current year. The following is Baker's balance sheet at December 31: Baker Co. BALANCE SHEET Assets Cash $192,000 Accounts receivable 82,000 Total assets $274,000 Liabilities and stockholders' equity Accounts payable Common stock Retained earnings Total liabilities and stockholders' equity $ 24,000 200,000 50,000 $274,000 Baker's net income for the current 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