The following information for 2014 is extracted from Hartfield Limited:

The following information for 2014 is extracted from Hartfield Limited:
Net income........................................................................................................... $24,500
Accounts receivable decrease................................................................................ 1,000
Inventory increase ................................................................................................. 1,500
Depreciation expense............................................................................................ 5,000
Wages payable increase ........................................................................................ 900
Calculate the cash inflow or outflow from operating activities.

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