The following information is provided pertaining to ABC Inc. for the year ended 2009: $ Net Loss = 350,000 Accounts Payable on December 31, 2009 = 1,030,000 Accounts Payable on January 1, 2009 = 1,150,000 Accounts Receivable on January 1, 2009 = 1,075,000 Accounts Receivable on December 31, 2009 = 1,350,000 Inventory Write-off = 155,000 Inventory on December 31, 2009 = 1,120,000 Inventory on January 1, 2009 = 1,450,000 Equipment on January 1, 2009 = 1,000,000 Equipment on December 31, 2009 = 1,250,000 Depreciation Expense = 270,000 Gain on sale of land = 85,000 Required: Calculate cash from operations for ABC Inc. for the year ended December 31, 2009. (Ensure you have the proper structure and format for a cash flow statement)