Net in ome Accounts receivable decrease Inventory decrease Accounts payable increase Income tax payable decrease Increase in dividends payable Gain on disposal of equipment Depreciation expense $538,000 23,000 17,000 23,500 7,500 4,600 8,600 31,000 How much is Naslund's net cash flow from operating activities? ) $625,000 $632,000 $601,500 $616,400