From the following balances you are required to calculate cash from operating activities.

Name of accounts	December31, 2015	December 31, 2016
Notes receivable	SR 7,800	SR 12,000
Notes payable	SR 22,000	SR 16,000
Accounts receivable	SR 49,000	SR 46,000
Furniture	SR 30,000	SR 38,000
Accounts payable	SR 30,000	SR 35,000
Advance Rent received	SR 9,000	SR 5,600
Prepaid expenses	SR 5,700	SR 4,200
Depreciation on Plant assets	SR 36,000	SR 45,000
Net Income during the year	-----	SR 160,000

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