Nevada Boot Co. reported net income of $216,900 for its year ended December 31, 2021. Purchases totaled $152,600. Accounts payable balances at the beginning and end of the year were $37,400 and $32,000, respectively. Beginning and ending inventory balances were $42,700 and $46,700, respectively. Assuming that all relevant information has been presented, Nevada Boot would report operating cash flows of: