Using the direct method for computing operating cash flows, computetotal net operating cash flows based on the following information from JKL Co's income statement for the year ended 12/31/X1:

Net Sales for the year $86

Cost of goods sold $63

Operating expenses $16

Interest expense $5

Gain on sale of land $8

and its balance sheet as of 12/31/X1:

Increase in accounts receivable 8

Decrease in inventory 8

Increase in prepaid expenses 2

Cash received on issuance of stock 5

Increase in accounts payable 9

Decrease in interest payable 2