The following information was taken from the financial statements of Health and Racquet Company as of December 31, 20-B and 20-A.

Net income

$227,000

Balance sheet data:	20-B		20-A
Accounts receivable		$33,000		$28,000
Accounts payable		13,700		6,500

Required:

Compute cash flows from operating activities for 20-B. Use a minus to indicate any decreases in cash or cash outflows.

Health and Racquet Company
Statement of Cash Flows (Partial)
For the Year Ended December 31, 20-B and 20-A
	$
Adjustments for changes in current assets and liabilities related to operating activities:
Net cash provided by operating activities