Green Forest Corp.'s 2020 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.)