In 2020 Eleftheriadis SA ,Among its financial data was the following: it made a long-term loan of 80,000 during the year, paid dividends of 10,000, bought land with cash instead of 40,000 and received 30,000 from the sale of long-term shares. The company's net profit was 140,000, depreciation for the year was 15,000, customer accounts increased by 10,000, suppliers' accounts increased by 25,000 and checks receivable from 40,000 (end of previous year) became 33,000 ( end of this year). What is the amount of Cash Flow from Operating Activities based on the indirect method?