Answer:
Cash Flow From Operating Activities
Cash Receipt from Customers                       $7,260,000
Cash Paid to Suppliers and Employees       ($6,294,700)
Cash Provided by Operating Activities            $965,300 
Explanation:
Step 1 : Cash Paid to Suppliers and Employees Calculation
Cost of goods sold                                         $4,987,300
Add Operating expenses                                $1,120,500
Total                                                                 $6,107,800
Adjustments :
Depreciation expense                                        $95,300
Decrease in Inventory                                     ($536,700)
Increase in Prepaid Expenses                          $179,800
Decrease in Accounts Payable                        $345,700
Decrease in Accrued Expense Payable          $105,800
Cash Paid to Suppliers and Employees       $6,294,700
Step 2 : Cash Receipt from Customers Calculation
Sales revenue                                                $7,465,900
Less Increase in Accounts receivable          ($205,900)
Cash Receipt from Customers                      $7,260,000