Required: Calculate cash flow from operations using the indirect method and the following data: Net Income was $57,000 Accounts receivable decreased by $12,000 Inventory increased by $9,000 Proceeds from issuing long term debts was $25,000 Accounts Payable increased $4,500 Equipment Purchases were $95,000 Depreciation and amortization expense was $21,000 Prepaid expenses decreased $5,000