A company has a net income of $$45,000.$ Accounts receivable increased by $$3000$ and inventory decreased by $$5000$ over the financial year. Accounts payable increased by $$3000$ over the financial year. The company also borrowed $$10,000$ as a long term loan over the financial year. When using the indirect method to calculate the operating cash flows, the increase in accounts payable represents an increase in operating cash in relation to net income. Using the indirect method of calculating the cash flows$-$the operating cash flow of the firm would be