Batra Company prepares the statement of cash flows using the indirect method and provided the following income statement:

Sales revenue	$240,000
Interest revenue	1,000
Gain on sale of plant assets	4,000
Total revenues and gains		$245,000
Cost of goods sold	110,000
Salary expense	45,000
Depreciation expense	12,000
Other operating expenses	23,000
Interest expense	1,000
Income tax expense	5,000
Total expenses		$196,000
Net income (loss)		$49,000

Other information provided:

Current assets other than cash increase by $24,000.

Current liabilities increase by $1,000.

How much is the Net cash flow provided by operations?