Martin Co. had net income of $70,000 during the year. Depreciation expense was $10,000. The following information is available: Accounts receivable increase Equipment gain on sale increase Nontrade notes payable increase Prepaid insurance increase Accounts payable increase $20,000 10,000 50,000 40,000 30,000 What amount should Martin report as net cash provided by operating activities in its statement of cash flows for the year? $O $40,000 $50,000 $100,000