The following information relates to Klaudia Company for 2015, in which the company reported a $264,000 net income.

Sales $2,160,000

Cost of goods sold 1,264,000

Operating expenses and income taxes 352,000

Depreciation of plant assets 64,000

Amortization of intangible assets 32,000

Increase in accounts receivable 48,000

Decrease in inventory 44,000

Increase in accounts payable 24,000

Decrease in accrued liabilities 12,000

Increase in common stock 136,000

Calculate the 2015 net cash flow from operating activities using the indirect method.