If cash received from customers is $234000, cash paid for salaries and expenses is $130000, depreciation of equipment, is $13000, cash received from

If cash received from customers is $234 000, cash paid for salaries and expenses is $130 000, depreciation of equipment, is $13 000, cash received from the sale of equipment is $25 000, gain on the sale of equipment is $12 000, cash flow from operating activities is:

please include workings