From the following, calculate the net cash flows from operating activities (use the direct method):

Sales	$9,700
Cost of Goods Sold	4,200
Salaries Expense	1,200
Insurance Expense	800
Other Expenses (all cash)	800
Changes in current assets and liabilities
Accounts Receivable increased by $560.
Inventory increased by $480.
Accounts Payable increased by $100.
Salaries Payable decreased by $210.
Prepaid Insurance decreased by $190.