An analysis of the balance sheet of Daphne Blake, Inc. revealed the following:

Net Income	$12,750
Depreciation expense	32,600
Gain on disposal of equipment	10,000
Decrease in accounts receivable	21,500
Increase in inventory	18,300
Decrease in prepaid Insurance	2,000
Increase in accounts payable	19,800

Prepare the operating section of the Statement of Cash Flows using the indirect method. Your final line should indicate Net Cash Inflows or Net Cash Outflows from Operating Activities. Show your work to receive c