Answer and Explanation:
The preparation of the cash flow from operating activities is presented below:
Cash Flows from Operating Activities  
Net income  $155,448
Adjustments 
Add: Depreciation Expense	$27,432  
Add: Decrease in Accounts receivable	$9,144  (81,280  - 90,424)
Add: Decrease in Inventory	$4,064  (170,688 -  174,752)
Less: Increase in Prepaid expenses	-$5,080  (27,432 - 22,352)
Add: Increase in Accrued expenses payable	$10,160  (15,240 - 5,080)
Less : Decrease in Accounts payable	-$7,112   (86,360 - 93,472)
Total of adjustments                      $38,608
Net Cash Provided by Operating Activities  $194,056
The outflow of cash represents in negative sign and the positive sign reflects the inflow of cash