申論題

1. A company had net income of $200,000. Amortization expense is $25,000. During the year, Accounts Receiyable and Inventory increased $10,000 and $20,000, respectively. Prepaid Expenses and Accounts Payable decreased $3,000 and $6,000, respectively. There was also a gain on the sale of land of $12,000. How much cash was provided by operating activities?