Vaughn Manufacturing reported net income of $471000 for the year ended 12/31/21. Included in the computation of net income were: depreciation expense, $59600; amortization of a patent, $32200; income from an investment in common stock of Ivanhoe Company, accounted for under the equity method, $48500; and amortization of a bond discount, $12700. Vaughn also paid an $79000 dividend during the year. The net cash provided by operating activities would be reported at .

Helen tells her nephew, bernard, that she will pay him $100 if he will stop smoking for six months. helen was hopeful that if bernard stopped smoking for six months, he would stop altogether. bernard stops smoking for six months but then resumes his smoking. helen will not pay him. she says that the type of promise she made cannot constitute a binding contract and that, furthermore, it was at least implied that he would stop smoking for good. can bernard legally collect $100 from helen