In 2012 the sales revenue was $100, cost of goods sold $60, depreciation $15, and net income $12. 1/1/12 balances on current accounts were Cash $7, Accounts Receivable $11, Inventory $16, and Accounts Payable $4. 12/31/12 balances on current accounts were Cash $9, Accounts Receivable $9, Inventory $20, and Accounts Payable $9. Determine the cash flow from operations.