In 2015, Orton Company had net income of $464,000, including $78,000 in depreciation expense. In addition, the company experienced the following changes in the account balances listed below:

                                        Increase                             Decrease
Accounts payable          $45,000

 Accounts receivable                                                   $12,000

Inventory                        36,000 

Accumulated liabilities                                              24,000

Prepaid insurance             33,000


Calculate the net cash flow from operating activities using the indirect method