Selected accounts from the SFP of UVI Limited at $31$ December $20$X$4$ and $20$X$5$ are presented below. UVI reported earnings of $$407,000$ in $20$X$5,$ and depreciation expense was $$35,000.$ As at $31$ December $20$X$520$X$4$ Accounts receivable$$160,000$ $$110,000$ Inventory $200,000240,000$ Accounts payable $150,000195,000$ Short$-$term bank loan payable $75,000102,000$ Required:Calculate cash from operating activities for $20$X$5.$ Good form is not required.