Balance Sheet (as of the end of the year and the beginning of the year)

Ending Beginning

Cash .................................... 35,000 12,000

Accounts receivable......................... 132,000 95,000

Inventory .................................. 145,000 172,000

Prepaid insurance................................. 9,500 16,700

Accounts payable............................... 62,000 105,000

Interest payable..................................... 5,500 12,300

Income Statement for the year

Sales 850,000

Cost of Goods Sold (580,000)

Depreciation Expense (105,000)

Wages Expense (135,000)

Insurance Expense (87,000)

Interest Expense (55,000)

Net Loss (83,000)

How much is the total amount of cash from operating activities for the year?