Hilton Company reported net income of $90,000 for the year. During the year, accounts receivable increased by $21,000, accounts payable decreased by $9,000, a $4,000 gain on sale of equipment was recorded, and depreciation expense of $15,000 was recorded. Under the Indirect Method, cash provided by operating activities for the year is O $89.000 O $79,000 O $71,000 O $82,000