Green Forest Corp.$$s $2023$ income statement showed the following: profit, $$289,200$; depreciation expense, building, $$26,000$; depreciation expense, equipment, $$6,460$; and gain on sale of equipment, $$3,600.$ An examination of the company$$s current assets and current liabilities showed that the following changes occurred because of operating activities: accounts receivable decreased $$14,380$; merchandise inventory decreased $$39,600$; prepaid expenses increased $$2,860$; accounts payable decreased $$7,260$; and other current payables increased $$1,020.$

Use the indirect method to calculate the cash flow from operating activities. $($List any deduction in cash and cash outflows as negative amounts.$)$