Use the following information to answer the question below:

Summarized Balance Sheet Data:

1/1/17 12/31/17

Cash $30,000 $25,000

Accounts Receivable $ 69,000 $73,500

Inventory $ 99,500 $111,700

Prepaid Insurance $ 36,000 $30,000

Accounts Payable $ 39,000 $33,600

Long-Term Debt $ 17,000 $12,500

2017 net income was $16,500. Also, equipment that originally cost $90,000 with a current net book value of $60,000 was sold during 2017, resulting in a gain of $7,500. Assume depreciation expense for 2017 was $20,000. What is the Net Cash Flows provided by operating activities for 2017?