Problem 2-12 Statement of Cash Flows (LG2-4) In 2021, Usher Sports Shop had cash flows from investing activities of $370,000 and cash flows from financing activities of $502,000. The balance in the firm's cash account was $632,000 at the beginning of 2021 and $614,000 at year-end. Calculate Usher Sports Shop's cash flow from operations for 2021. (Amounts to be deducted should be indicated by a minus sign.)