Wise Photography reported net income of $114,600 for 2017. Included in the income statement were depreciation expense of $4,000 amortization expense of $2,800, and a gain on disposal of equipment of $3,900. Wises comparative balance sheets show the following balances.

Wise Photography reported net income of $114,600 for 2017. Included in the income statement were depreciation expense of $4,000 amortization expense of $2,800, and a gain on disposal of equipment of $3,900. Wise's comparative balance sheets show the following balances. 12/31/16 12/31/17 Accounts receivable $26,100 $21,400 Accounts payable 6,400 8,900 Calculate net cash provided by operating activities for Wise Photography. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e. g. (15,000).) Wise Photography Statement of Cash Flows Adjustments to reconcile net income to