The following Income statement and operating cash flow information pertain to Receivership Inc.'s operations for the year ended December 31,.2014. Prepare the net cash flow from operating activities section of the cash flow statment using direct method.

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Income statement for the year ended December 31, 2014

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Revenues 1,328 (right column)

COGS 587 (left column)

Rent expenses 152 (left column)

Wages expenses 136 (left column)

Insurance expenses 53 (left column)

Other SG&A (includes depreciation expenses) 198 (left column)

Interest expenses 30 (left column)

Gain on sales of assets (5) (left column)

1,151 (Right column, sub total)

Income before tax 177 (Right column)

Tax 62 (Right column, sub total)

Net income 115 (Right column, total)