Determining Net Cash Flow from Operating Activities An analysis of the balance sheet and income statement of Sanchez Company revealed the following: net income, $12,750; depreciation expense, $43,100; decrease in accounts receivable, $22,500; increase in inventory, $18,300; increase in accounts payable, $19,800; and a decrease in interest payable of $1,200. Required: Compute the net cash flows from operating activities using the indirect method. $ x