The following summarized income statement and additional selected information for Midway Limited:

The following summarized income statement and additional selected information for Midway Limited:

Income Statement Revenues $150,800 Cost of sales 55,500 Gross margin 95,300 Salary expense 55,400 Depreciation and amortization 33,305 Other expense 9,600 Net loss before tax (3,005) Income tax expense 1,500 Net loss $ (4,505) Other information: Decrease in receivables $ 800 Decrease in inventories 230 Increase in prepaid expenses 1,500 Increase in accounts payable 1,750 Decrease in accrued liabilities 602 Increase in income taxes payable 1,280 Required: Based on this information, compute cash flow from operating activities using the direct method. Assume that prepaid expenses and accrued liabilities relate to other expense. Please provide detail calculations