Yokum Company had the following transactions for 20X1:
Collections on accounts receivable$236,250
Payments on inventory($168,750)
Payments for wages and salaries($78,750)
Payments of dividends($11,250)
Depreciation expense($22,500)
Income taxes paid($27,000)
Proceed received from sale of equipment($225,000)
Utilities paid($6,750)
Interest paid on note to local bank($5,625)
Proceeds from issuance of common stock($56,250)
Using the transactions above, compute the net cash flow from operating activities.