Nevada Boot Co. reported net income of $216,300 for its year ended December 31, 2016. Purchases totaled $152,100. Accounts payable balances at the beginning and end of the year were $37,800 and $32,100, respectively. Beginning and ending inventory balances were $42,800 and $47,900, respectively. Assuming that all relevant information has been presented, Nevada Boot would report operating cash flows of: