Lala land Company has the following financial information: Balance Sheets Dec. 31, 2020 Dec. 31, 2021 Cash 152,400 139,500 Accounts receivable 33,200 35,000 Inventory 200,600 175,500 Prepaid Expenses 22,000 25,000 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 628,000 701,500 Income statement Sales revenue $ 570,000 300,000 Cost of goods sold Gross profit $ 270,000 13,000 156,500 Depreciation Expense Other operating costs Loss on sale of plant assets 2,000 Net Income for the year $ 98,500 Required: Calculate the cash flow from operating activities, for the year ended December 31, 2021, using the Indirect method