Megan Corporation's 1990 income statement showed the following: net income, \(\$ 42,000\); depreciation expense, \(\$ 7,000\); amortization expense, \(\$ 3,500\); and loss on sale of plant assets, \(\$ 4,000\). An examination of the company's current assets and current liabilities showed that the following changes occurred because of operating activities: accounts receivable increased \(\$ 5,600\); merchandise inventory decreased \(\$ 7,000\); prepaid expenses increased \(\$ 2,800\); accounts payable decreased \(\$ 4,200\); other payables increased \(\$ 1,900\). Use the indirect method to calculate the cash flow from operating activities.