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The following information pertains to the inventory of the Windjammer Company:

Jan. 1	Beginning inventory	500 units @ $22
Apr. 1	Purchased	3,000 units @ $27
Oct. 1	Purchased	800 units @ $28

During the year, Windjammer sold 3,655 units of inventory at $43 per unit and incurred $16,500 of operating expenses. Windjammer currently uses the FIFO method but is considering a change to LIFO. All transactions are cash transactions. Assume a 30 percent income tax rate. Windjammer started the period with cash of $105,500, inventory of $11,000, common stock of $93,000, and retained earnings of $23,500.

Required information

c.	Determine the cash flow from operating activities under FIFO and LIFO. (Round intermediate calculations and final answers to the nearest whole dollar amount. Amounts to be deducted should be indicated with minus sign.)