Payment of salaries and wages	$ 31,000
Depreciation	27,000
Increase in current liabilities	20,000
Increase in current assets other than cash	24,000
Payment of dividends	12,000
Collection of accounts receivable	105,000
Net income	$ 50,000
Payment of income tax	20,000
Collection of dividend revenue	14,000
Payment of interest	13,000
Cash sales	36,000
Gain on sale of land	3,000
Acquisition of land	38,000
Payment of accounts payable	55,000

Compute cash flows from operating activities by the direct method. Also evaluate Jasmines operating cash flow. Give the reason for your evaluation.