Lala land Company has the following financial information: Balance Sheets Dec. 31, Dec. 31, 2020 2021 Cash 152,400 119,500 Accounts receivable 33,200 35,000 Inventory 200,600 175,500 Prepaid Expenses 22,000 20,000 300,000 Long term Investments 420,000 250,000 205,000 Plant, Property and Equipment (net) Accounts payable 98,600 105,000 62,000 Short term notes payable 45,000 Taxes payable 35,600 13,500 Long term liabilities 134.000 140.000 Long term liabilities 134,000 140,000 Stockholders' Equity 628,000 671,500 Income statement Sales revenue $570,000 Cost of goods sold 300,000 Gross profit $ 270,000 Depreciation Expense 13,000 Other operating costs 186,500 Loss on sale of plant assets 2,000 Net Income for the year $68,500 Required: Calculate the cash flow from operating activities, for the year ended December 31, 2021, using the Indirect method