The following information was taken from the financial statements of Cozy Corners Company as of December 31, 2023 and 2022. Income statement data: 2023 Depreciation expense $ 28,400 Loss on sale of equipment 7,300 Net income 303,000 Balance sheet data: 2023 2022 Accounts receivable $46,000 $50,000 Merchandise inventory 35,000 28,000 Accounts payable 27,000 24,000 Accrued interest payable 6,000 8,000 Required: Compute cash flows from operating activities for 2023