Problem $2-10$ Statement of Cash Flows $($LG$2-4)$

Usher Sports Shop had cash flows from investing activities of $$400,000$ and cash flows from financing activities of $-$$$478,000.$ The balance in the firm's cash account was $$629,000$ at the beginning of the year and $$608,000$ at year$-$end.

Calculate Usher Sports Shop's cash flow from operations.

Note: Amounts to be deducted should be indicated by a minus sign.

Cash flow from operations