Selected accounts from the SFP of UVI Limited at 31 December 20X4 and 20X5 are...

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Accounting

Selected accounts from the SFP of UVI Limited at 31 December 20X4 and 20X5 are presented below. UVI reported earnings of $419,000 in 20X5, and depreciation expense was $37,100.

As at 31 December 20X5 20X4
Accounts receivable $ 170,700 $ 121,400
Inventory 214,400 266,200
Accounts payable 161,900 217,600
Short-term bank loan payable 82,100 114,800

Required: Calculate cash from operating activities for 20X5. Good form is not required.

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