Guardian Angel Company reported the following for its most recent fiscal year: Net income, - P200,000; Depreciation expense 50,000; Increase in accounts receivable 10,000; Decrease in merchandise inventory -2,000; Increase in prepaid expenses 1,000; Decrease in accounts payable 9,000; Increase in wages payable 3,000; Decrease in bonds payable 5,000; Loss on sale of machinery 1,000. What is the net cash flows from Operating Activities?