Explanation:
The preparation of the cash flows from operating activities section is shown below:-
Working note:-
Sales                                                            $330
Add Decrease in Accounts Receivables   $7
Cash collected from customers                  $337                               
Cost of goods sold                                      $130
Add Increase in inventory                           $13
Less Increase in accounts payable            $19
Paid cash to suppliers                                 $124
Salary expenses                                           $41
Less Increase in payable salaries                $7
Paid cash to employees                               $34
Insurance expenses                                      $21
Less Decrease in prepaid insurance            $5
Paid cash for insurance                                 $16
Income tax expenses                                     $65
Less Increase in income tax payable            $11
Paid cash for income tax                                $54
Interest expenses                                           $13
Less Decrease in bond expenses                  $2
Paid cash for interest expense                       $11
Statement of Cash Flow
Cash collected from customers                    $337
Gain on sale of cash equivalents                  $3
less: Paid cash to suppliers                           $124
less: Paid cash to employees                        $34
less: Paid cash to insurance                           $16
less: Paid cash for interest                              $11
less: Paid cash for income tax                        $54
Net cash provided by operating activities      $101