The following schedule of cash receipts and payments relates to Yellowstone, Inc. for the year 20X8:

Cash receipts:
From customers	$348,000
From issuance of bonds payable	162,000
From sale of delivery truck	9,000
Cash payments:
For purchase of equipment	$ 70,800
To employees and suppliers	246,000
For interest expense	17,400
To shareholders for dividends	74,400
For purchase of treasury stock	14,400
For income taxes	21,600

Required: What is the cash flow from operations for Yellowstone, Inc. for 20X8?