The net income reported on the income statement for the current year was $138,000. Depreciation recorded on store equipment for the year amounted to $22,800. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:

	End of Year	Beginning of Year
Cash	$54,230		$49,890
Accounts receivable (net)	38,880		36,870
Inventories	53,090		56,130
Prepaid expenses	5,970		4,740
Accounts payable (merchandise creditors)	50,810		47,200
Wages payable	27,770		30,830

Net cash flow from operating activities

I need help finding the net cash flow from operating activities thank you