M$4-26.$ Calculating Net Cash Flow from Operating Activities $($Indirect Method$)$

The following information was obtained from Galena Company's comparative balance sheets.

Assume that Galena Company's annual income statement showed depreciation expense of $$12,000,$

a gain on sale of investments of $$13,500,$ and net income of $$67,500.$ Calculate the net cash flow

from operating activities using the indirect method.