Johnson & Co provides you with the following information on their current accounts:

	Beginning		Ending			Beginning		Ending
Cash	$ 175		$ 238		Accounts payable	$205		$182
Accounts receivable	1,456		2,207		Accruals	$95		83
Inventory	943		786
Current assets	$2,574		$3,231		Current liabilities	$300		$265

Revenues over the past year were $9,932 and all expenses (including interest and tax) were $8,000. Depreciation of $1,418 is included in the cost and expense figures.

Construct the Cash from Operating Activities for the company. A negative sign will indicate any decreases or outflows.

No $ signs in your answers.

Receivables: $

Inventory: $

A/P $

Accruals __$__

Net Change in Current Accounts : $

Cash from Operating Expenses

Net Income: $

Depreciation: $

Net change in current accounts: __$__

Cash Flow from Operating Activities: $