Roney Company's calendar-year 2011 income statement shows the following: Net Income, $422,000; Depreciation Expense, $52,328; Amortization Expense, $10,550; Gain on Sale of Plant Assets, $10,400. An examination of the company's current assets and current liabilities reveals the following changes (all from operating activities): Accounts Receivable decrease, $15,500; Merchandise Inventory decrease, $44,950; Prepaid Expenses increase, $1,100; Accounts Payable decrease, $2,750; Other Payables increase, $418.Use the indirect method to compute cash flow from operating activities.