Example 1a): Cash Flows from Operating Activities . You own a coffee shop. This year, the coffee shop's net income was $10,000. Four years ago, you bought a coffee machine worth $7,000, which you are depreciating for five years using straight line depreciation. . This year, you started serving restaurants, which don't pay you immediately but with some delay after they buy coffee from you. This lead to an increase in your accounts receivable from $0 to $3,000. . To meet the increased demand from restaurants you decided to keep an inventory of coffee beans worth $5,000. Last year, the inventory was only $3,500. You asked and received an extension on your coffee bean payments, which increased your accounts payable by $1,500 . What is the cash flow from your operating activities? 36/4