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Sigma Company develops and markets organic food products to natural foods retailers. The following information is available for the company for the year 20X8:

Sales $450,000

Cost of goods sold $275,000

Increase in accounts receivable $25,000

Decrease in inventory $13,000

Decrease in accounts payable $30,000

Based on the preceding information, what amount will be reported by the company as cash flows from operating activities for 20X8: $133,000 or $175,000?