Green Forest Corp.s 2023 income statement showed the following: profit, $293,200; depreciation expense, building, $46,000; depreciation expense, equipment, $6,660; and gain on sale of equipment, $7,600. An examination of the companys current assets and current liabilities showed that the following changes occurred because of operating activities: accounts receivable decreased $14,580; merchandise inventory decreased $43,600; prepaid expenses increased $3,060; accounts payable decreased $7,460; and other current payables increased $1,220.

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