January $1$ Beginning inventory $400$ units @ $$20$

April $1$ Purchased $2,600$ units @ $$25$

October $1$ Purchased $1,200$ units @$$26$

During the year, Parvin sold $3,570$ units of inventory at $$42$ per unit and incurred $$19,000$ of operating expenses. Parvin currently uses the FIFO method but is considering a change to LIFO. All transactions are cash transactions. Assume a $30$ percent income tax rate. Parvin started the period with cash of $$144,500,$ inventory of $$8,000,$ common stock of $$129,000,$ and retained earnings of $$23,500.$

Determine the cash flow from operating activities under FIFO and LIFO.