Harris Foods' 2022 income statement reported total revenues of $550,000 and total expenses of $515,000 (including $30,000 of depreciation). The 2022 comparative balance sheet reported the following: cash- beginning balance, $50,000 and ending balance, $55,000; accounts receivable- beginning balance, $60,000 and ending balance $45,000; inventory beginning balance, $45,000 and ending balance, $58,000; Equipment- beginning balance, $200,000 and ending balance, $225,000; accounts payable beginning balance, $55,000 and ending balance $50,000. In addition to this information, Harris Foods also reported a $10,000 gain on the sale of equipment. Therefore, based only on this information, what is 2022 net cash flow from operating activities ?