Hogan Company had the following account balances for 2018: Accounts receivable Accounts payable Prepaid insurance Dec. 31 $ 45,000 64,000 16,000 Jan. 1 $35,000 54,000 9,500 Hogan reported net income of $390,000 for 2018. Assuming no other changes in current account balances, what is the amount of net cash provided by operating activities for 2018 reported in the statement of cash flows? Freeman Company's accounting records include the following information: Payments to suppliers Collections on accounts receivable Cash sales Income taxes paid Equipment purchased $ 44,000 95,000 27,000 4,600 14,800 What is the amount of net cash provided by operating activities indicated by these transactions