The following information for 2014 relates to Day Corp.:
Net income........................................................................................................... $49,000
Inventory decrease ................................................................................................ 3,000
Depreciation expense............................................................................................ 6,000
Accounts payable decrease .................................................................................... 900
Income taxes payable increase .............................................................................. 1,200
Loss on sale of plant and equipment ..................................................................... 1,000
Calculate the cash inflow or outflow from operating activities.