Compute the net cash flow from operating activities for Bernadino Company under the indirect reporting format. Bernadino Company provided you with the following information for the current year. Accounts Payable relate to Selling, General and Administrative Expenses.

Bemadino Company Statement of Net Income For the Current Year Ended Sales Depreciation Expense Salling, General, and Administrative Expenses Gain on Sale of Equipment Other Expenses $39,000 5,700) (32.400) 1,400 4,100) 1,800) 540 S (1,260 Income before Taxes Tax Benefit Net Loss Account Changes from the Balance Sheet Decrease in Accounts Receivable Decrease in Accounts Payable Increase in Wages Payable Amount 1,600 700 2,900