The following is additional information about transactions during the year ended May 31, 2020, for Grouper Inc., which follows IFRS. 1. Plant assets costing \\( \\$ 92,000 \\) were purchased by paying \\( \\$ 48,000 \\) in cash and issuing 5,000 common shares. 2. The \"other expenses\" relate to prepaid items. 3. In order to supplement its cash, Grouper issued 4,000 additional common shares. 4. There were no penalties assessed for the repayment of the mortgage. 5. Cash dividends of \\( \\$ 78,550 \\) were declared and paid at the end of the fiscal year. Grouper Inc., a major retailer of bicycles and accessories, operates several stores and is a publicly traded company. The company is currently preparing its statement of cash flows and follows the policy of classifying interest paid as operating cash flows and dividends paid as financing cash flows. The comparative statement of financial position and income statement for Grouper as of May 31, 2020, are as follows: Using the indirect method, calculate only the net cash flow from operating activities for Grouper Inc. for the year ended May 31, 2020. (Show amounts that decrease cash flow with either a - sign e.g. \\( -15,000 \\) or in parenthesis e.g. \\( (15,000) \\).) Net cash operating activities \\( \\$ \\)