Assume May Co. is preparing the operating section using the indirect method. May Co. reported net income of $336,000 for the year and had the other following items: Increase in accounts receivable: $18,000 Increase in common stock from cash issuance: $6,000 Increase in additional paid in capital from cash issuance: $70,000 Decrease in inventory: $21,000 Increase in plant assets from purchase of land for cash: $80,000 Decrease in accounts payable: $28,000 Gain on sale of equipment: $3,000 Depreciation expense: $15,000 Calculate the amount of May Co.'s net cash flow from operating activities