Photography reported net income of $100,000 for 2012. Included in the income statement were depreciation expense of $6,000, patent amortization expense of $2,000, and a gain on disposal of plant assets of $3,600. RL's comparative balance sheets show the following balances. 12/31/11 accounts receivable 27,000 accounts payable 6,000 12/31/12 accounts receivable 21,000 accounts payable 9,200 Calculate net cash provided by operating activities for RL's Photography?