Stone Company provided the following information at year-end: Accounts receivable Inventory Accounts payable Accrued expenses 2020 620,000 1,960,000 380,000 500,000 2019 680,000 1,840,000 520,000 340,000 The income statement for the year ended December 31, 2020, showed the following data: Net income Depreciation Amortization of patent Gain on sale of land 2,120,000 240,000 80,000 200,000 Required: Determine the cash flow from operating activities for 2020