martin co. had net income of $70,000 during the year. depreciation expense was $10,000. the following information is available: accounts receivable increase $20,000 equipment gain on sale increase 10,000 nontrade notes payable increase 50,000 prepaid insurance increase 40,000 accounts payable increase 30,000 what amount should martin report as net cash provided by operating activities in its statement of cash flows for the year?