Bankers Company Reported Net Income of $40,000, Which Included Depreciation

Bankers Company reported net income of $40,000, which included depreciation expense and depletion expense of $21,000 and $18,000, respectively. The following changes also occurred during 2010:
$\begin{array}{|l|l|l|}\hline \text { Inventory } & \$ 10,000 & \text { decrease } \\\hline \text { Accounts payable } & 5,000 & \text { decrease } \\\hline \text { Notes payable (long-term) } & 15,000 & \text { decrease } \\\hline \text { Income taxes payable } & 7,000 & \text { increase } \\\hline \text { Accounts receivable } & 10,000 & \text { increase } \\\hline & & \\\hline\end{array}$
Required:
Calculate cash flows from operating activities.