Financial Statement Analysis for Cash Flow Ratios: A company's financial statements show net income of $150,000, depreciation expense of $30,000, and changes in working capital as follows: increase in accounts receivable $10,000, decrease in inventory $5,000, increase in accounts payable $8,000. Calculate the company's cash flow from operating activities using the indirect method and discuss the significance of cash flow ratios in assessing a company's liquidity and financial health.