Yokum Company had the following transactions for 20X1:

Collections on accounts receivable$236,250

Payments on inventory($168,750)

Payments for wages and salaries($78,750)

Payments of dividends($11,250)

Depreciation expense($22,500)

Income taxes paid($27,000)

Proceed received from sale of equipment($225,000)

Utilities paid($6,750)

Interest paid on note to local bank($5,625)

Proceeds from issuance of common stock($56,250)

Using the transactions above, compute the net cash flow from operating activities.