The Arcadia Company owns no plant assets and had the following income statement for the year:

Sales revenue		$950,000
Cost of goods sold	$670,000
Wages expense	210,000
Rent expense	42,000
Utilities expense	15,000	937,000
Net income		$13,000

Additional information about the company includes:

	End of	Beginning
	Year	of Year
Accounts receivable	$64,000	$59,000
Inventory	60,000	86,000
Prepaid rent	8,000	7,000
Accounts payable	22,000	28,000
Wages payable	9,000	6,000

Use the preceding information to calculate the cash flow from operating activities using the indirect method. $Answer _______