QS $12-3($Algo$)$ Indirect: Computing cash flows from operations LO P$2$

Bryant Company reports net income of $$22,800.$ For the year, depreciation expense is $$9,800$ and the company reports a gain of $$5,800$ from sale of machinery. It also had a $$4,800$ loss from retirement of notes. Compute cash flows from operations using the indirect method.

Note: Amounts to be deducted should be indicated by a minus sign.