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During the current year, a company provides services on account for $180,000. By the end of the year, $57,000 of this amount had been received.

During the current year, a company provides services on account for $180,000. By the end of the year, $57,000 of this amount had been received. In addition, cash payments for the year were employees' salaries, $56,000; office supplies, $11,000; and utilities $21,000.

Determine the amount of operating cash flows the company will report in the current year.(Cash outflows should be indicated with a minus sign.)

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