Bird Brain Co. reported net income of $45,000 for the year ended December 31, 2011. January 1 balances in accounts receivable and accounts payable were $23,000 and $26,000 respectively. Year-end balances in these accounts were $22,000 and $28,000, respectively. Depreciation expense was 3,000. Assuming that all relevant information has been presented, Bird Brain's cash flows from operating activities would be: