The following information is available for Elm Tree Corporation for the year ended December 31, 2015: Collection of principal on long-term loan to a supplier $25,000 Purchase of equipment for cash 12,000 Proceeds from the sale of long-term investment at carrying 28,000 amount Issue of common shares for cash 23,500 Payment of cash dividends 47,250 Purchase of land by issuing common shares 35,000 In addition, the following information is available from the comparative statements of financial position for Elm Tree Corporation at the end of 2015 and 2014: Cash Accounts receivable Prepaid insurance Total current assets Accounts payable Salaries payable Total current liabilities Dec 31,2015 $ 95,900 Dec 31, 2014 $16,000 24,500 21,250 13.500 9.000 $133,900 $46.250 $36,250 $33,500 5.100 8.200 $41.350 $41,700 Elm Tree Corporation reported a profit of $50,750 and recorded a depreciation expense of $20,000 in the year of 2015. Using the indirect method, determine the net cash provided by operating activities for the year ended December 31, 2015 83,710 72,650 68,750 76,830