Balance Sheets Dec. 31, 2020 Dec. 31, 2021 Cash 152,400 134,500 Accounts receivable 33,200 35,000 200,600 175,500 22.000 20,000 300,000 420,000 250,000 205,000 Inventory Prepaid Expenses Long term Investments Plant, Property and Equipment (net) Accounts payable Short term notes payable Taxes payable Long term liabilities Stockholders' Equity 98,600 105,000 62.000 40,000 35,600 13,500 134,000 140,000 628.000 691.500 Income statement Sales revenue $ 570.000 300,000 $ 270,000 13.000 Cost of goods sold Gross profil Depreciation Expense Other operating costs LOSS on sale of plant assets Net Income for the year 166,500 2.000 $ 88,500 Required: Calculate the cash flow from operating activities for the year ended December 31, 2021, using the Indirect method (Note: write your answer as a number only, with No dollar signs or commas)