Compute net cash flow from operating activities using the direct method?

Martinez Inc. Comparative Balance Sheet Accounts As of December 31, 2025 and 2024 Debit Accounts Cash Accounts Receivable Inventory Equity Investments Machinery Buildings Land $269,2007,500$238,4007,500 Credit Accounts Allowance for Doubtful Accounts Accumulated Depreciation-Machinery Accumulated Depreciation-Buildings Accounts Payable Accrued Payables Long-Term Notes Payable Common Stock, no-par Retained Earnings $269,20038,800$238,40042,400 Additional data (ignoring, taxes): 1. Net income for the year was $42,700. 2. Cash dividends declared and paid during the year were $21,300. 3. A.20\% stock dividend was declared during the year, $25,000 of retained earnings was capitalized. 4. Equity investments (level of ownership is less than 20\%) that cost $24,800 were sold during the year for $28,500. No unrealized gains and losses were recorded on these lnvestments in 2025. 5. Machinery that cost $3,800, on which $750 of depreciation had accumulated, was sold for $2,250. Martinez's 2025 income statement follows (ignoring taxes). (a) Compute net cash fiow from operating activities using the direct method. (Enter negotive amounts using either a negntive sign preceding the number es. -45 or parentheses es. (45). Net cash fiow from operating activities