Answer:
<em>Cash flow from operating activities:</em>  35,400
Explanation:
Net Income                 48,900
<u>non-monetary terms</u>
gain on sale of plant assets (5,300)
depreciation expense          14,000
changes in working capital:
current assest increase:     (21,000)
current liabilities decrease   (1,200)
<em>Cash flow from operating activities:</em>  35,400
Increase of current assets mean cash was used to acquired.
Decrease in current liabiltiies represnt cash erogation to settle them.