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Piglet Company's statement of cash flows reports $67,000 net cash provided by operating activities. Piglet's comparative balance sheet shows: $18,000 increase in accounts receivable $14,000 decrease in accounts payable $23,000 decrease in prepaid rent The income statement shows $70,000 of depreciation expense and a $12,000 gain on sale of equipment. What is the amount of net income (loss)? Christopher Corporation's comparative balance sheet shows a $41,000 decrease in accounts receivable and a $77,000 increase in accounts payable. The company paid $91,000 in cash dividends during the year and reports the following data from the income statement: $690.000 net sales $360,000 gross profit $490,000 operating expenses (excluding depreciation) $43.000 depreciation expense $29,000 interest revenue $71,000 interest expense What is the amount of net cash provided (used) by operating activities