Bramble Inc., a major retailer of bicycles and accessories, operates several stores and is a publicly traded company. The company is currently preparing its statement of cash flows and follows the policy of classifying interest paid as operating cash flows and dividends paid as financing cash flows. The comparative statement of financial position and income statement for Bramble as of May 31, 2020, are as follows:

BRAMBLE INC. Statement of Financial Position As at May 31
Current assets			2020		2019
	Cash		$35,050		$20,660
	Accounts receivable		80,520		56,320
	Inventory		189,080		199,950
	Prepaid expenses		9,460		7,780
	Total current assets		314,110		284,710
	Plant assets		598,500		505,500
	Less: Accumulated depreciation		153,660		122,660
	Net plant assets		444,840		382,840
	Total assets		$758,950		$667,550
Current liabilities
	Accounts payable		$121,720		$115,720
	Salaries and wages payable		61,210		72,780
	Interest payable		26,030		23,550
	Total current liabilities		208,960		212,050
	Mortgage payable		78,060		104,000
	Total liabilities		287,020		316,050
Shareholders equity
	Common shares		336,690		280,000
	Retained earnings		135,240		71,500
	Total shareholders equity		471,930		351,500
	Total liabilities and shareholders equity		$758,950		$667,550

BRAMBLE INC. Income Statement For the Year Ended May 31, 2020
Sales			$	1,329,760
Cost of goods sold				808,000
Gross margin				521,760
Expenses
	Salaries and wages expense			192,000
	Interest expense			66,400
	Other operating expenses			24,700
	Depreciation expense			31,000
Total operating expenses				314,100
Operating income				207,660
	Income tax expense			65,800
Net earnings			$	141,860

The following is additional information about transactions during the year ended May 31, 2020, for Bramble Inc., which follows IFRS.

1.		Plant assets costing $93,000 were purchased by paying $49,000 in cash and issuing 5,000 common shares.
2.		The other expenses relate to prepaid items.
3.		In order to supplement its cash, Bramble issued 4,000 additional common shares.
4.		There were no penalties assessed for the repayment of the mortgage.
5.		Cash dividends of $78,120 were declared and paid at the end of the fiscal year.

Using the indirect method, calculate only the net cash flow from operating activities for Bramble Inc. for the year ended May 31,

a) Net Cash provided by operating activities is $_________________