Calculate the Cash Flow from Operating Activities for 2018

Jenny's Retail USA
12/31/2018
Balance Sheet
in $000
	2017	2018
Cash	27	5
A/R	30	31
Inventory	11	30
Total Current Assets	68	66
Gross Plant & Equipment	140	180
Less: Depreciation	(40)	(50)
Net Plant & Equipment	100	130
Total Assets	168	196
Liabilities
A/P	15	14
Accruals	15	2
Current Liabilities	30	16
Long-term Debt	50	76
Common Stock	15	25
RE	73	79
Total Liabilities & Equity	168	196

Jenny's Retail USA
12/31/2018
Income Statement
in $000
Revenue	35
COGS	5
Gross Margin	30
Expense	7
Depreciation	10
EBIT	13
Interest	2
EBT	11
Taxes	5
Net Income	6