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$227,000Balance sheet data:20-B20-AAccounts receivable$33,000$28,000Accounts payable13,7006,500

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 CompanyStatement of Cash Flows (Partial)For the Year Ended December 31, 20-B and 20-ANet income

$Adjustments for changes in current assets and liabilities related to operating activities:Increase in accounts receivable

Increase in accounts payable

Net cash provided by operating activities