Using the indirect method from the information below, what is the net cash flow from operations for Sweeties Tomato Farm for the year ended December 31, 2012. The following information is for the year ended, December 31, 2015, and 2014:

Selected Balance Sheet Accounts 12/31/15 12/31/14

Accounts Payable $19,000 $13,000

Inventory 26,000 30,000

Prepaid Expense 7,000 5,000

Retained Earnings 23,000 19,000

Wages Payable 2,000 7,000

Accounts Receivable 29,000 22,000

Accumulated Depreciation 43,000 35,000

Cash 19,000 14,000

Fixed Assets 94,000 79,000

Selected Income Statement Accounts

Depreciation Expense $14,000

Gain on Sale of Fixed Asset 3,000

Net Income 23,000

Sales 91,000

Wages Expense 34,000