Below is the Income Statement for Apple Stores for the year-ending December 31, 2023: Sales (net) $500,000 Cost of Goods Sold (310,000) Gross Profit $190,000 Wage Expense (35,000) Depreciation Expense (30,000) Advertising Expense (15,000) Administrative Expense (5,000) Income from Operations $105,000 Gain on Sale of Equipment 50,000 Net Income $155,000 The following balances were derived from the Balance Sheet: December 31, 2023 December 31, 2022 Accounts Receivable $100,000 $90,000 Prepaid Advertising Expense 5,000 3,000 Inventory 40,000 50,000 Accounts Payable 30,000 50,000 Wages Payable 5,000 4,000 Calculate Total Cash Flow from Operations at December 31, 2023: