The following information was taken from the 20X1 financial statements of Eiger Corporation, a maker of equipment for mountain and rock climbers:

Net income	$	100,000
Depreciation		30,000
Increase (decrease) in
Accounts receivable		110,000
Inventories		(50,000	)
Prepaid expenses		15,000
Accounts payable		(150,000	)
Salaries payable		15,000
Other current liabilities		(70,000	)

Required:

1. Calculate Eigers cash flow from operating activities for 20X1. (If the cash flow amount is negative, enter your answer with a minus sign.)