What is cash flow from following problem from operating activities:

insurance expense $$32,000$; cost of goods sold $$80,000$; inventory decrease $$36,000$; gain on sale of equipment $$13,000$; prepaid insurance decrease $$22,000$; interewst revenue $$50,000$; sales $$200,000$; dividends $($declared and paid$)$ $$40,000$; accounts payable decrease $$18,000$; interest receivable interest $$26,000$; depreciation expense $$25,000$