The Pat Company has estimated its activity for May 2020. Selected data from these estimated amounts are as follows:

Sales $350,000

Gross Profit (based on sales) 30%

Increase in trade A/R during May $10,000

Change in A/P during May $0

Increase in inventory during May $5,000

Variable selling and administrative expenses includes a charge for uncollectible accounts of 1% of sales. Depreciation expense of $20,000 per month is included in fixed selling and administrative expenses.

What are the estimated cash payments from operations for May?