Comparative balance sheet accounts of Carla Inc. are presented below. Debit Accounts Cash Carla Inc. Comparative Balance Sheet Accounts As of December 31, 2025 and 2024 Accounts Receivable Inventory Equity Investments Machinery Buildings December 31 2025 $41,600 70,400 30,000 22,100 29,900 67,800 2024 $33,600 60,600 24,200 38,200 18,800 56,900

Comparative balance sheet accounts of Carla Inc. are presented below. \begin{tabular}{lllll} & 7,500 & & 7,500 \\ \( {\$ 269,300} &{\$ 239,800} \\ {\hline} \) \end{tabular} \begin{tabular}{lrr} \hline Credit Accounts & \\ \hline Allowance for Doubtful Accounts & $2,200 & $1,500 \\ Accumulated Depreciation-Machinery & 5,700 & 2,200 \\ Accumulated Depreciation-Buildings & 13,700 & 9,100 \\ Accounts Payable & 35,000 & 25,000 \\ Accrued Payables & 3,300 & 2,600 \\ Long-Term Notes Payable & 20,800 & 31,300 \\ Common Stock, no-par & 150,000 & 125,000 \\ Retained Earnings & 38,600 & 43,100 \\ \hline \end{tabular} Additional data (ignoring taxes): 1. Net income for the year was $41,600. 2. Cash dividends declared and paid during the year were $21,100. 3. A 20% stock dividend was declared during the year. $25,000 of retained earnings was capitalized. 4. Equity investments (level of ownership is less than 20% ) that cost $24,900 were sold during the year for $28,700. No unrealized gains and losses were recorded on these investments in 2025. 5. Machinery that cost $3,700, on which $750 of depreciation had accumulated, was sold for $2,150. Carla's 2025 income statement follows (ignoring taxes). Sales revenue Less: Cost of goods sold Gross margin Less: Operating expenses (includes $8,850 depreciation and $5,127 bad debts) Income from operations Other: Gain on sale of investments Loss on sale of machinery Net income $541,900381,900160,000121,40038,600 $3,800 $41,600(800) Compute net cash flow from operating activities using the direct method. (Enter negative amounts using either a negative sign preceding the number e.3. -45 or parentheses e. 3 . (45).) Net cash flow from operating activities