The following information relates to Kelly Company for 2021.

Sales --> 1,845,000

Cost of Goods Sold --> 1,160,000

Operations expenses & Income taxes --> 365,000

Depreciation of plant assets --> 215,000

Amortization of intangible assets --> 50,000

Increase of Accounts Receivable --> 38,000

Decrease in inventory --> 62,000

Decrease in Accounts Payable --> 30,000

Increase in accrued liabilities --> 8,000

Calculate the 2021 net cash flow from operating activities using the indirect method.You must show your work for full credit.