Pina Colada Corp. reported net income of $ 116,000 for 2019. Included in the income statement were depreciation expense of $ 4,000, amortization expense of $ 3,400, and a gain on disposal of plant assets of $ 3,800. Pina Coladas comparative balance sheets show the following balances.

Calculate net cash provided by operating activities for Pina Colada Corp.

12/31/18 12/31/19 Accounts receivable 26,900 $ 21,400 9,500 Accounts payable 6,400 Pina Colada Corp Statement of Cash Flows Adjustments to reconcile net income to