Jose's Photography reported net income of $83,000 for 2020, which included depreciation expense of $9,000, a loss on disposal of equipment of $3,500, and a gain on disposal of plant assets of $2,500. Accounts receivable increased $4,000, inventory decreased by $2,500, accrued liability decreased by $1,200, and accounts payable decreased by $3,800.

Required: Calculate and prepare the net cash provided by operating activities.