Naslund Company uses the indirect method. Selected information appears below. Net income Accounts receivable decrease Inventory decrease Accounts payable increase Income tax payable decrease Increase in dividends payable Gain on disposal of equipment Depreciation expense $538,000 23,000 17,000 23,500 7,500 4,600 8,600 31,000 How much is Naslund's net cash flow from operating activities