From the following, calculate the net cash flows from operating activities (use the direct method):

Sales ..................$ 9,900

Cost of Goods Sold ............ 4,520

Salaries Expense .............. 1,400

Insurance Expense ............ 960

Other Expenses (all cash) ......... 1,300

Changes in current assets and liabilities:

Accounts Receivable increased by $600.

Inventory increased by $500.

Accounts Payable increased by $120.

Salaries Payable decreased by $200.

Prepaid Insurance decreased by $160.