Using Stataement of cash flow plus the additional information from income statement 2, compute the net cash flows from operating activities using the direct method.

\begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{ Statement of Cash Flows } \\ \hline \multicolumn{2}{|c|}{ For the Year Ended December 31, 2019 } \\ \hline Cash flow from operating activities: & \\ \hline Net income & & 2450 \\ \hline Add: non-cash expenditure: & & \\ \hline Depreciation expense & & 630 \\ \hline Cashflowbeforeworkingcapitalchanges & & \\ \hline Working capital changes: & & \\ \hline Increase in accounts receivable & -230 & \\ \hline Increase in inventory & -1900 & \\ \hline Decreaase in prepaid insurance & 460 & \\ \hline decrease in accounts payable & -220 & \\ \hline Increase in salaries payable & 230 & -1660 \\ \hline Cash flow from operating avtivities & & 1420 \\ \hline \end{tabular} Calculating Net Cash Flows from Operating Activities: Direct Method 3. Using the data from Concept Check 2 plus the additional information in Figure 21.11, compute net cash flows from operating activities using the direct method