ABC had the following income statement for the period ending on December 31, 2020. Income Statement for the year ended 31/12/2020 Net Sales 120,000 Cost of Goods Sold 80,000 Gross Profit 40,000 Operating Expenses (without depreciation/amortiza 15,000 Depreciation/Amortization Exp. 5,000 Income from Operations 20,000 Gain on desposal of Buildings 1,000 Income before interest and tax 21,000 Interset Expense (Operating Activities) 8,000 Income before tax 13,000 Tax expense (25%) (Operating Activities) 3,250 9,750 Net Income The following changes occurred during 2020: Accounts Accounts receivable Inventories Prepaid Interest Accounts Payable Chnange 2,000 (3,000) 4,000 5,000 (1,000) Tax Payable What is the amount of net Cash flows from operating activities?