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 statement using the direct method.

Income statement for the year ended December 31, 2014

Revenues1,328

COGS587

Rent expenses152

Wages expenses136

Insurance expenses53

Other SG&A (includes depreciation expenses)198

Interest expenses30

Gain on sale of asset(5)

1,151

Income before tax177

Tax62

Net income115

Cash flow provided by operating activities (indirect method), for the year ended December31, 2014

Net income 115

Depreciation32

Gain on sale of asset(5)

142

Increases/decreases in A/R26

Inventories(35)

Prepaid rent13

A/P28

Wages payable(20)

Tax payable5

Interest payable(2)

Advances from customers(3)

Other accrued SG&A5

17

Net cash provided by operating activities159