Sunday Shoppers, Inc., shows the following information in its accounting records at year$-$end.

Assume that there is no income tax incurred. Assume that interest received and dividends paid

are classified as operating and financing cash flows, respectively.

Sales revenue

Interest revenue

Cost of goods sold.

Wages expense

Depreciation expense

Other $($cash$)$ operating expenses

Dividends declared

$$743,000$

$24,000$

$383,000$

$190,000$

$42,000$

$71,000$

$30,000$ Selected balance sheet data are as follows:

Required:

Using the direct method, compute the net cash flows provided by $($used in$)$ operating activities for

Saturday Shoppers, Inc.