Answer:
Net Cash flow from operating activities $120,000.00
Explanation:
The computation of the cash flows from operating activities is shown below:
Cash flow from operating activities  
Income       $76,000.00  
Less: Gain on sale of equipment           (4,000.00)  
Add: Depreciation expense           29,000.00  
Add: Amortisation expense             6,000.00  
Adjustments:  
Add: Account payable increase             9,000.00  
Less: Account receivable increase           (4,000.00)  
Less: Salaries payable decrease           (3,000.00)  
Add: Inventory decrease             13,000.00  
Less: Prepaid expese increase           (2,000.00)  
Net Cash flow from operating activities $120,000.00