SFP accounts of Carla Vista Inc., which follows IFRS, follow:

CARLA VISTA INC. Comparative Statement of Financial Position Accounts December 31, 2020 and 2019
		December 31
Debit accounts		2020			2019
Cash		$44,655			$33,350
FV-NI investments		22,850			40,100
Accounts receivable		67,220			59,700
Merchandise inventory		30,070			24,100
Machinery		29,600			18,400
Buildings		67,840			56,600
Land		7,500			7,500
		$269,735			$239,750
Credit accounts
Allowance for doubtful accounts		$1,895			$1,145
Accumulated depreciationmachinery		5,540			2,180
Accumulated depreciationbuildings		13,445			8,950
Accounts payable		29,555			24,300
Accrued liabilities		2,460			1,220
Income taxes payable		1,000			1,500
Long-term note payablenon-trade		25,800			30,800
Common shares		150,000			125,000
Retained earnings		40,040			44,655
		$269,735			$239,750

Additional information: Carla Vista Inc. has adopted the policy of classifying interest paid as operating activities and dividends paid as financing activities.

1.		Cash dividends declared during the year were $18,025.
2.		A 20% stock dividend was declared during the year and $25,000 of retained earnings was capitalized.
3.		FV-NI investments that cost $20,400 and had a fair value at December 31, 2019, of $24,000 were sold during the year for $22,730.
4.		Machinery that cost $3,800 and had $750 of depreciation accumulated was sold for $2,180.

Carla Vistas 2020 statement of income is as follows:

Sales revenue						$644,000
Cost of goods sold						383,000
Gross margin						261,000
Operating expenses (includes $8,605 depreciation and $5,400 bad debts)						180,450
Income from operations						80,550
Loss on disposal of FV-NI investments			$(1,270	)
Interest expense			(3,000	)
Loss on disposal of machinery			(870	)		(5,140	)
Income before tax						75,410
Income tax expense						37,000
Net income						$38,410

Calculate net cash flow from operating activities using the direct method.