Sagaworth Inc Balance Sheet Required:
Determine Sagaworth's Net Cash Flow from Operating Activities for Statement

Sagaworth Inc. reported the following information: $$\begin{array}{l}2015 \text { Income Statement: }\\\begin{array} { l r } \text { Net loss } & \$ 380,000 \\\text { Depreciation expense } & 150,000 \\\text { Amortization expense } & 25,000\end{array}\end{array}$$ Balance Sheet:
$\begin{array}{lrr}&2015&2014\\\text { Accounts receivable } & \$ 200,000 & \$ 230,000 \\\text { Inventory } & 140,000 & 160,000 \\\text { Prepaid expenses } & 40,000 & 30,000 \\\text { Accounts payable } & 190,000 & 180,000 \\\text { Accrued liabilities } & 50,000 & 45,000 \\\text { Taxes payable } & 10,000 & 20,000\end{array}$ Required:
Determine Sagaworth's net cash flow from operating activities for 2015 under the indirect method.