The Adjusted Trial Balances for a Firm,at December 31,2011 and 2010

The adjusted trial balances for a firm,at December 31,2011 and 2010 are as follows:
Additional information:
No plant assets were sold in 2011.The firm allocates depreciation expense to other operating expense accounts. $\begin{array}{|l|r|r|}\hline & \text { December 31 } \\\hline \text { Debits: } & 2011 &2010\\\text { Cash } & \$ 35,000 & \$ 32,000 \\\hline \text { Accounts receivable } & 33,000 & 30,000 \\\hline\text { Inventory } & 31,000 & \mathbf{4 7 , 0 0 0} \\\hline \text { Property, plant \& equipment } & 100,000 & 95,000 \\\hline \text { Unamortized bond discount } & \mathbf{4 , 5 0 0} & \mathbf{5 , 0 0 0} \\\hline \text { Cost of goods sold } & 250,000 & \mathbf{3 8 0 , 0 0 0} \\\hline\text { Selling expenses } & 141,500 & 172,000 \\\hline \text { General \& administrative exps } & 137,000 & 151,300 \\\hline \text { Interest expense } & 4,300 & 2,600 \\\hline \text { Income tax expense } & \underline{20,400} & \underline{61,200} \\\hline & \$ 756,700 & \$ 976,100\\\hline\text { Credits: } & ==-= & = \\\hline\text { Allowance for doubtful accounts } & \$ 1,300 & \$ 1,100 \\\hline \text { Accumulated depreciation } & 16,500 & 15,000\\\hline\text { Trade accounts payable } & \mathbf{2 5 , 0 0 0} & \mathbf{1 7 , 5 0 0} \\\hline \text { Income taxes payable } & \mathbf{2 1 , 0 0 0} & \mathbf{2 7 , 1 0 0} \\\hline \text { Future income tax liability } & \mathbf{5 , 3 0 0} & \mathbf{4 , 6 0 0} \\\hline \text { \% callable bonds payable } & \mathbf{4 5 , 0 0 0} & \mathbf{2 0 , 0 0 0} \\\hline \text { Common shares } & \mathbf{5 0 , 0 0 0} & \mathbf{4 0 , 0 0 0} \\\hline \text { Other contributed capital } & \mathbf{9 , 1 0 0} & \mathbf{7 , 5 0 0} \\\hline \text { Retained earnings } & \mathbf{4 4 , 7 0 0} & \mathbf{6 4 , 6 0 0} \\\hline \text { Sales } & \underline{\mathbf{5 3 8 , 8 0 0}} & \mathbf{7 7 8 , 7 0 0} \\\hline&{\$ 756,700}&\$976,100\\\hline\end{array}$ Required:
Determine the firm's 2011 net cash flow from operating activities using the indirect method.