Green Forest Corp.'s 2023 income statement showed the following: profit, $291,600; depreciation expense, building. $38,000; depreciation expense, equipment, $6,580; and gain on sale of equipment, $6,000. An examination of the company's current assets and current liabilities showed that the following changes occurred because of operating activities: accounts recelvable decreased $14,500; merchandise inventory decreased $42,000; prepaid expenses increased $2,980; accounts payable decreased $7,380; and other current payables increased $1,140. Use the indirect method to calculate the cash flow from operating activities. (List any deduction in cash and cash outflow os negative omounts.)