Batra Company prepares the statement of cash flows using the indirect method and provided the...

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Accounting

Batra Company prepares the statement of cash flows using the indirect method and provided the following income statement:

Sales revenue $240,000
Interest revenue 1,000
Gain on sale of plant assets 4,000
Total revenues and gains $245,000
Cost of goods sold 110,000
Salary expense 45,000
Depreciation expense 12,000
Other operating expenses 23,000
Interest expense 1,000
Income tax expense 5,000
Total expenses $196,000
Net income (loss) $49,000

Other information provided:

Current assets other than cash increase by $24,000.

Current liabilities increase by $1,000.

How much is the Net cash flow provided by operations?

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