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

Sales	$9,300
Cost of Goods Sold	4,400
Salaries Expense	1,400
Insurance Expense	840
Other Expenses (all cash)	1,400
Changes in current assets and liabilities
Accounts Receivable increased by $570.
Inventory increased by $500.
Accounts Payable increased by $95.
Salaries Payable decreased by $150.
Prepaid Insurance decreased by $170.