Hari's Math Tutoring Corp. has the following information available: 12/31/2017 12/31/2018 Pre-paid Insurance 16,000 PP&E (Gross) 11,000 100,000 200,000 The information below is taken from the income statement for 2018: Net Income Sales 380,000 597,000 Cost of goods sold 268,000 Depreciation 8,000 During the year Hari's Math Tutoring Corp. sold a piece of equipment with an original cost of $50,000 and accumulated depreciation of $12,000 that was sold for $8,000. In addition, Hari's Math Tutoring Corp. purchased a piece of equipment for $150,000. What is Cash Flow from Operations in 2018?