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Reporting Net Cash Flow from Operating Activities

The following information is available for Bernard Corporation:

Net income $$192,000$ Decrease in income taxes payable $$4,270$

Decrease in accounts receivable $6,900$ Increase in notes payable $($due in $5$ years$)50,000$

Increase in inventory $18,300$ Depreciation expense $44,700$

Decrease in prepaid rent $2,100$ Loss on disposal of equipment $11,000$

Increase in salaries payable $4,410$

Required:

Compute the net cash flows from operating activities using the indirect method.