Answer:
Net cash flow of the operating activities is $356,000
Explanation:
                                Wayne Company 
                    Partial statement of Cash flow
           For the year Ended December 31, 2021
Cash flow from operating activities:
Net Income                                                         $265,000
<em />
<em>Adjustment to reconcile net income to net  </em>
<em>cash provided by operating activities</em>
Depreciation expenses                    $45,000
Loss on sale of equipment               $8,000
Decrease in accounts receivable     $15,000
Decrease in prepaid expenses         $6,000
Increase in accounts payable            <u>$17,000</u>    <u>$91,000</u>
Net cash provided by operating activities       <u>$356,000</u>