$1.$ Accounts receivable decreased $$300,000$ during the year.

$2.$ Prepaid expenses increased $$170,000$ during the year.

$3.$ Accounts payable to suppliers of merchandise decreased $$250,000$ during the year.

$4.$ Accured expenses payable decreased $$120,000$ during the year.

$5.$ Administration expenses include depreciation expense of $$60,000.$

Prepare the operating activities of the statement cash flows.