Green Forest Corp.’s 2023 income statement showed the following: profit, $292,600; depreciation expense, building, $43,000; depreciation expense, equipment, $6,630; and gain on sale of equipment, $7,000. An examination of the company’s current assets and current liabilities showed that the following changes occurred because of operating activities: accounts receivable decreased $14,550; merchandise inventory decreased $43,000; prepaid expenses increased $3,030; accounts payable decreased $7,430; and other current payables increased $1,190. Use the indirect method to calculate the cash flow from operating activities.