: The information for a company is as follows:

Particulars	Amount (in $)
Revenue	600,000
Cost of goods sold	375,000
Gross Profit	225,000
Administrative expenses	55,000
Depreciation	35,000
Other expenses	6,500
Net profit before taxes	128,500
Income tax expense	3,500
Net profit	125,000

Compute the cash flow from operating activities with the use of direct method.