From the following, calculate the net cash flows from operating activities (use the direct method):

Sales	$9,900
Cost of Goods Sold	$4,520
Salaries Expense	$1,400
Insurance Expense	$960
Other Expenses (all cash)	$1,300
Changes in current assets and liabilities:
Accounts Receivable increased by $600.
Inventory increased by $500.
Accounts Payable increased by $120.
Salaries Payable decreased by $200.
Prepaid Insurance decreased by $160.

Figure 9