The following information taken from an adjusted trial balance of king company:

Account Debit Credit

Sales $295,000

Interest Revenue $85,000

Cost of Goods Sold $20,000

Salary Expense $45,000

Interest Expense $60,000

Advertising expense $30,000

Income Tax Expense $88,500

Net income 136,500

In addition, the following changes occurred during the year:

Accounts Receivable $10,000 credit

Inventory $35,000 debit

Accounts Payable $12,000 debit

Salary Payable $23,000 credit

Interest Payable $19,000 credit

Using the direct & Indirect method, prepare the cash flows from operating activities section.