Lala land Company has the following financial information:

Balance Sheets
	Dec. 31, 2020	Dec. 31, 2021
Cash	152,400	134,500
Accounts receivable	33,200	35,000
Inventory	200,600	175,500
Prepaid Expenses	22,000	20,000
Long term Investments	300,000	420,000
Plant, Property and Equipment (net)	250,000	205,000
Accounts payable	98,600	105,000
Short term notes payable	62,000	40,000
Taxes payable	35,600	13,500
Long term liabilities	134,000	140,000
Stockholders Equity	628,000	691,500

Income statement
Sales revenue	$ 570,000
Cost of goods sold	300,000
Gross profit	$ 270,000
Depreciation Expense	13,000
Other operating costs	166,500
Loss on sale of plant assets	2,000
Net Income for the year	$ 88,500

Required: Calculate the cash flow from operating activities, for the year ended December 31, 2021, using the Indirect method.