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

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:
$$\begin{array} { | l | r | l | } \hline \text { Irventory } & \$ 10,000 & \text { decrease } \\\hline \text { Accourts payable } & 5,000 & \text { decrease } \\\hline \text { Notes payable (leng-term) } & 15,000 & \text { decrease } \\\hline \text { Income taxes payable } & 7,000 & \text { increase } \\\hline \text { Accourts receivable } & 10,000 & \text { increase } \\\hline\end{array}$$
Required:
Calculate cash flows from operating activities.