Executive Inc. had the following operating balances for 2015:

All purchases of inventory were on account.
Executive provides the following income statement information for 2015:
Revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 740,000
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (360,000)
Other expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (104,000)
Depreciation expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (87,000)
Loss on sale of equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9,000)
Net income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 180,000
Compute cash from operations.

December 31, 2015 January 1, 2015 Accounts Payable Inventory Accounts Receivable $54,400 25,300 73,600 $62,800 29,900 77,200