Honshu Co. has provided the following current account balances for the preparation of the annual statement of cash flows: January 1 December 31 Accounts receivable $11,500 $14,500 Allowance for uncollectible accounts 400 500 Prepaid rent expense 6,200 4,100 Accounts payable 9,700 11,200 Honshu's current-year net income is $75,000. Net cash provided by operating activities in the statement of cash flows should be $75,500 $72,700 $75,700 $74,300