Selected accounts from the SFP of UVI Limited at 31 December 20X4 and 20X5 are presented below. UVI reported earnings of $419,000 in 20X5, and depreciation expense was $37,100.

As at 31 December	20X5	20X4
Accounts receivable	$	170,700	$	121,400
Inventory		214,400		266,200
Accounts payable		161,900		217,600
Short-term bank loan payable		82,100		114,800

Required: Calculate cash from operating activities for 20X5. Good form is not required.