he Major Corporation had a net income of $100,000 for 2019. 2019 Depreciation Expense is $88,000. The changes in current assets and liabilities during 2019 are as follows:

Accounts Receivable decrease $55,000 , Inventories increase $78,000 , Prepaid Expenses increased $5,000, Accounts Payable decreased $67,000, and Accrued Liabilities increased $57,000

Calculate the cash flow from operating activities for 2019. Show your calculations.