The following information relates to the SOS Corporation for the year ending December $31,2018.$

Net Income

$500,000$

Depreciation Expense

$50,000$

Amortization of Intangible Assets

$15,000$

Gain on sale of long term assets

$5,000$

Beginning Accounts Receivable

$450,000$

Ending Accounts Receivable

$430,000$

Beginning Inventory

$390,000$

Ending Inventory

$400,000$

Beginning Prepaid Expenses

$30,000$

Ending Prepaid Expenses

$38,000$

Beginning Accounts Payable

$110,000$

Ending Accounts Payable

$95,000$

Purchase of Long$-$Term Assets for Cash

$400,000$

Cash from Issuance of Long$-$Term Debt

$125,000$

Issuance of Stock for Cash

$80,000$

Purchase of Treasury Stock

$48,000$

Sale of Long$-$Term Assets at Cost

$65,000$

Cash Dividends

$20,000$

What is the net cash flows from operating activities? $($report answer to the nearest whole number $--$ no decimal pl

OPERATING ACTIVITIES