Hi-Tech, Inc., reports net income of $60 million. Included in that number are depreciation expense of $5

Question:

Hi-Tech, Inc., reports net income of $60 million. Included in that number are depreciation expense of $5 million and a loss on the sale of equipment of $1 million. Records reveal increases in accounts receivable, accounts payable, and inventory of $2 million, $3 million, and $4 million, respectively. What are Hi-Tech's net cash flows from operating activities?