A business has collated the following statements at 31 December 2019 (in $): Sales 22940 Cost of goods sold 14260 Expenses (including 806 depreciation) 4960 Net profit 3720 Opening balance Closing balance Accounts receivable 3100 2480 Inventory 4340 5580 Accounts payable 2480 4340 Prepaid expenses 1240 930 Accrued salaries 3100 3286 Calculate the net cash flow from operating activities.