The Black Corporation Has Provided the Following Information

The Black Corporation has provided the following information:
• Net income: $560,000
• Increase in prepaid expenses: $14,000
• Amortization of discount on bonds payable: $10,000
• Decrease in accounts payable: $20,000
• Increase in inventory: $21,000
• Dividends declared: $39,000
• Dividends paid: $36,000
• Increase in accounts receivable: $30,000
• Increase in wages payable: $16,000
• Increase in deferred tax liability: $41,000
Required:
Determine the cash flow from operating activities.