The income statement and other selected data for Pat Gibson Company is shown below:

Pat Gibson Company Income Statement For the Year Ended December 31, 2019
Net sales	$900,000
Expenses
Cost of goods sold	(663,000)
Depreciation Expenses	(20,000)
Income before income taxes	$217,000
Income taxes (Paid)	(65,400)
Net income	$151,600

Clarification and additional data

	Depreciation Expense for the Year Ended December 31, 2019, $20,000. Decrease in deferred income taxes (Income tax payable), $5,000.
	Increase in accounts receivable, $20,000.
	Increase in accounts payable, $10,000.
	Increase in inventories, $30,000.
	Decrease in notes payable, $20,000. Required Prepare cash flow from Operating activities section of Cash flow Statement for the year 2019