5. Bankers Company reported net income of $40,500, which included the deduction of depreciation expense of $40,000 as a component. The following changes also occurred during 2016:

Inventory	$10,000	decrease
Accounts payable	5,000	decrease
Notes payable (long-term)	15,000	decrease
Income taxes payable	7,000	increase
Accounts receivable	10,000	increase

Calculate cash flows from operating activities.