Question $34$ options:

Beer Co$.$ reported the following for $2021$:

Statement of Income

Sales $$800,000$

Cost of sales $400,000$

Gross profit $400,000$

Operating expenses $100,000$

Depreciation $40,000$

Loss on sale of land $20,000$

Net income $$240,000$

Additional data

Dividends paid $$18,000$

Increase in accounts payable $30,000$

Sale of land $40,000$

Decrease in inventory $40,000$

Increase in accounts receivable $5,000$

Using the indirect method, the net cash flow from operating activities was $\_\_\_\_\_\_\_\_\_\_\_.$