Neuman Corporation has earned a Net income of $400,000 during the year 2021. Use the following data, and calculate the amount of Cash Flow generated by Operating Activities for the year ended December 31, 2021

Assets	2020	2021
Cash	$45,000	$50,000
Marketable Securities	175,000	160,000
Accounts Receivable	240,000	220,000
Inventories	230,000	275,000
Investments	70,000	55,000
Total current assets	$760,000	$760,000
Plant and Equipment	1,300,000	1,550,000
Less Accumulated Amortization	450,000	600,000
Net plant and Equipment	$850,000	$950,000
Total Assets	1,610,000	1,710,000
LIABILITIES AND SHAREHOLDERS EQUITY
Accounts payable	$110,000	$85,000
Notes payable	65,000	10,000
Accrued Expenses	30,000	5,000
Income Taxes Payable	5,000	10,000
Bonds Payable (20X6)	800,000	900,000
Common Stock (100,000 shares)	200,000	200,000
Retained Earnings	400,000	500,000
Total Liabilities and Shareholders Equity	$1,610,000	$1,710,000