Answer:
Net Income 193,000
Non-monetary terms:
 Depreciation expense    25,000
amortization expense       10,000
gain on disposal          <u>     (7,000)   </u>
Adjusted Income            221,000
Change in Working Capital:
Increase in A/R        (27,000)
Decreasein Inv          17,000
Increase in Prepaid   (5,000)
Increase Accrued /P   11,000
Decreasein A/P         (6,000)
Change In Working Capital     (10,000)
From Operating Activities    211,000
Investing
Sale of Equipment  47,000
Financing 
Bonds Issued   60,000
Cash Flow              318,000
Beginning Cash   99,000
Cash Flow           318,000
Ending Cash        417,000
Explanation:
We first remove the non.monetary concetps from the net income.
Then we adjust for the change in working capital which are the incrase and decrease in the current assets and liabilities account
Increase in asset and decrease in liabilities represent cash outflow
while the opposite is true when an asset decrease(convert to cash) or a liablity increase (delay of the payment)