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24) Sigma reported $100 Net Income for the year. Included in net income was a gain on sale of PP&E of $6. Depreciation expense was

24) Sigma reported $100 Net Income for the year. Included in net income was a gain on sale of PP&E of $6. Depreciation expense was $30. Accounts receivable increased by $10. Accounts payable increased by $7. Inventory decreased by $12. Prepaid assets increased by $15. How much were net cash flows from operating activities for the year?

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