If net income in 2012 = $972 , and if the following changes occur between 2011 and 2012, compute Net Cash Flow from Operating Activities for 2012:

Accounts receivable change from $294 to $228

Gross fixed assets change from $1324 to $1651

Accruals change from $339 to $328

Inventory changes from $396 to $366

Retained earnings changes from $8243 to $8321

Accounts payable change from $370 to $239

Accumulated depreciation changes from ($400) to ($500)