P&G reported net income of $520,000 for 2013. Balances of select current asset and current liability accounts are as shown: 2013 2012 Accounts Receivable $69,200 $60,000 Inventory 142,000 130,000 Accounts Payable 49,000 54,000 Depreciation expense for 2013 amounted to $68,000. Compute P&G's net cash flow from operating activities.

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