The Statement of financial account balances as at December 31, 2019 and 2018 and Income Statement of Ravioli Inc. are presented below:

Statement of Financial Position Account Balances December 31
	2019	2018
Cash	$58,973	$18,000
Accounts receivable, net	40,000	32,973
Inventory	42,500	38,200
Building and equipment	67,000	88,000
Accumulated depreciation	(31,000)	(35,000)
Accounts payable	$21,000	$18,500
Salaries payable	3,800	7,973
L-T Debt Payable	25,000	0
Common shares	7,973	5,000
Retained earnings	119,700	110,700

Replace XXX with the last three digits of your student number.

Ravioli Inc. Income Statement For the Year Ended December 31, 2019
Sales	$125,000
Cost of goods sold	48,000
Gross profit	77,000
Gain on Sale of equipment	7,000
Depreciation expenses	8,000
Salaries expenses	41,000
Other Operating Expenses	16,000
Operating income	19,000
Income taxes	6,000
Profit	$13,000

Additional information:

1.) Equipment was purchased during the year for $10,000 cash.

2.) Another piece of equipment was sold during the year. It had accumulated depreciation of $ 12,000. The gain on sale of this equipment is recorded in Income statement.

Prepare the cash from (for) operating activities section of the statement of cash flows for 2019 using the direct method.