At the end of the current year, ABC Company reported net income of $40,000 and depreciation expense of $10,000. In addition, the following information is available: Prior Fiscal Current Fiscal Year Year Accounts receivable $ 15,000.00 $ 18,000.00 Inventories 33,000 9,000 21,000 105,000 Prepaid expenses Accounts payable Long-term debt 28,500 10,500 28,500 93,000 Using the indirect method, calculate the amount that should be reported as cash flow from operating activities on ABC's Statement of Cash Flows for the current fiscal year?