Shipley Industries Ltd. reported the following selected amounts for the current and previous years. Current Year Previous Year Cash and Cash Equivalents $228,000 $136,000 Cash Flows from Financing Activities ($65,000) $85,000 Cash Flows from Investing Activities $75,000 ($92,000) Basaed on this information, what amount did Shipley Industries Ltd. report as cash flows from operating activities for the current year?