Answer:
 $22,546
Explanation:
The preparation of the Cash Flows from Operating Activities -Indirect Method is shown below:
Cash flow from Operating activities 
Net loss  -$9,473
Add: depreciation $33,350
Less: Increase in Receivables -$179
Add: Decrease in Inventory $661 
Less: Increase in Prepaid Expenses -$673 
Less: Decrease in Accounts Payable -$2,291 
Less: Decrease in Accrued Liabilities -$728 
Add: Increase in Income Taxes Payable $1,879
Net Cash flow from Operating activities $22,546
Note payable is considered long term liabilities. Hence, we ignored it
The positive sign shows the inflow of cash while the negative sign shows the outflow of cash and the same is shown above