Calculate net cash flow provided (used) from operating activities using the indirect method. The cash flow must be presented in the proper format to receive full credit.

Data:
		12/31/2019		12/31/2020
Cash		$ 25,000		$ 10,000
Account receivable		$ 50,000		$ 85,000
Inventory		$ 82,000		$ 50,000
Prepaid rent		$ 12,000		$ 11,000
Plant assets (PPE), net		$ 50,000		$ 41,750
Accounts payable		$ 26,000		$ 20,000
Income tax payable		$ 40,000		$ 55,000
Accrued liabilities		$ 15,000		$ 20,000
Depreciation expense				$ 8,250
Net income				$ 152,000