For each of the following companies, calculate the cash flow from operations: (List items that increase cash flow first.) NuVu Ltd. ABC Inc. Akhtar Ltd. Sales revenue $381,000 $577,000 $936,000 Cost of goods sold 210,000 330,000 621,000 Selling and administrative expenses 65,000 94,000 111,000 Depreciation expense 6,600 18,000 28,000 Interest expense 3,000 1,000 2,000 Income tax expense 18,000 35,000 45,000 Dividends paid 7,000 5,000 25,000 Increase/ (Decrease) in Accounts receivable (2,500 ) 6,000 (9,500 ) Inventory 5,800 (8,000 ) 17,000 Property, plant, and equipment 50,000 (10,000 ) 60,000 Accounts payable 4,100 (7,500 ) 4,200 Interest payable (2,400 ) 1,300 (500 ) Income tax payable 2,500 (1,500 ) 6,500 Mortgage payable 20,000 (40,000 ) 10,000 Common shares 30,000 (5,000 ) (80,000 )