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What is the net cash flow from operating activities? can someone explain how to calculate and what the result would be? Increase in account receivable:

What is the net cash flow from operating activities?
can someone explain how to calculate and what the result would be?
Increase in account receivable: 70,000
Increase in salaries payable: 57,500
Decrease in inventory: 32,000
Depreciation expense: 48,500
Increase in prepaid insurance: 3,800

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