The net income for Silverchair Company for 2008 was $320,000. During 2008, depreciation on plant assets was

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The net income for Silverchair Company for 2008 was $320,000. During 2008, depreciation on plant assets was $114,000, amortization of patent was $40,000, and the company incurred a loss on sale of plant assets of $21,000. Compute net cash flow from operating activities.

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