Silicon Valley Corporation reported sales revenue of $120,000, cost of goods sold $40,000, selling and marketing expense $20,000, depreciation expense $10,000, gain from sale of equipunent $5,000, and net income of $55,000 for 2022 . The comparative Balance Sheet shows the balarice of the following accounts: Net eash provided by operating activities for 2022 is a. $61,000 b. 541,000 c $51,000 d $35,000