Indigo Inc., a major retailer of bicycles and accessories, operates several stores and is a publicly traded company. The company is currently preparing its statement of cash flows and follows the policy of classifying interest paid as operating cash flows and dividends paid as financing cash flows. The comparative statement of financial position and income statement for Indigo as of May 31, 2020, are as follows:

INDIGO INC. Statement of Financial Position As at May 31
Current assets			2020		2019
	Cash		$34,670		$20,650
	Accounts receivable		78,440		56,240
	Inventory		188,690		199,700
	Prepaid expenses		8,680		7,480
	Total current assets		310,480		284,070
	Plant assets		604,500		510,500
	Less: Accumulated depreciation		151,650		122,650
	Net plant assets		452,850		387,850
	Total assets		$763,330		$671,920
Current liabilities
	Accounts payable		$122,640		$115,640
	Salaries and wages payable		60,770		72,480
	Interest payable		25,860		23,300
	Total current liabilities		209,270		211,420
	Mortgage payable		83,260		109,000
	Total liabilities		292,530		320,420
Shareholders equity
	Common shares		336,490		280,000
	Retained earnings		134,310		71,500
	Total shareholders equity		470,800		351,500
	Total liabilities and shareholders equity		$763,330		$671,920

INDIGO INC. Income Statement For the Year Ended May 31, 2020
Sales			$	1,338,510
Cost of goods sold				810,000
Gross margin				528,510
Expenses
	Salaries and wages expense			202,000
	Interest expense			65,400
	Other operating expenses			24,200
	Depreciation expense			29,000
Total operating expenses				320,600
Operating income				207,910
	Income tax expense			66,500
Net earnings			$	141,410

The following is additional information about transactions during the year ended May 31, 2020, for Indigo Inc., which follows IFRS.

1.		Plant assets costing $94,000 were purchased by paying $53,000 in cash and issuing 5,000 common shares.
2.		The other expenses relate to prepaid items.
3.		In order to supplement its cash, Indigo issued 4,000 additional common shares.
4.		There were no penalties assessed for the repayment of the mortgage.
5.		Cash dividends of $78,600 were declared and paid at the end of the fiscal year.

Using the indirect method, calculate only the net cash flow from operating activities for Indigo Inc. for the year ended May 31, 2020. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Net cash select an option provided byused by operating activities $enter a dollar amount .