Answer:
The Net cash	is 302.000
Explanation:
To get net cash flow using the indirect method we must make adjustments to the net income.
With the balance data,  we get the decrease or increase of the differents accounts.  
End Beginning Cash $ 50,000 $ 60,000  
 Decrease in cash  -10000
Accounts receivable 112,000 108,000
 Increase in accounts receivable 4000
Inventories 105,000 93,000	
 inventory increased 12000
Prepaid expenses 4,500 6,500	
  decreased Prepaid expenses -2000
Accounts payable (merchandise creditors) 75,000 89,000	
 accounts payable decreased -14000
It depends on the account if it is added or subtracted to net income. Below you will find the added account with a plus (+) and the subtracted ones with a minus (-)
 Net income	295.000
 Adjustment to reconcile the net income to cash
 +	Depreciation expense	40.000
 +	amortization of patents	5.000
-	Decrease in cash	(10.000)
-	Increase in accounts receivable	(4.000)
-	inventory increased	(12.000)
 +  decreased Prepaid expenses  2.000
-	accounts payable decreased	(14.000)
  
 Net cash	302.000