Cash flow from operations The following data are extracted from the financial statements of Flutes Ltd:

2022 2021

$ $

Accounts receivable 240 000 265 000 Inventory 340 000 380 000 Salaries payable 80 000 50 000 Accounts payable 280 000 310 000 Interest payable 10 000 10 000 Income tax payable 95 000 80 000 Additional information:

1 All sales are made on credit; there is no allowance for doubtful debts 2 Sales revenue, $880 000 3 Cost of goods sold, $620 000 4 Salaries expense, $70 000 5 Interest expense, $110 000 6 Income tax expense on current year’s profits, $95 000.

Calculate all cash flows revealed by the data.