If Cash Received From Customers Is 234000 Cash Paid For Salaries And Expenses Is

If cash received from customers is $234 000, cash paid for salaries and expenses is $130 000, depreciation of equipment, is $13 000, cash received from the sale of equipment is $25 000, gain on the sale of equipment is $12 000, cash flow from operating activities is:

please include workings

 

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