The Hamada Company sales for 2021 totaled $150,000 and purchases totaled $92,000.
Selected January 1, 2021,
balances were: accounts receivable, $18,400;
inventory, $15,200;
accounts payable, $11,700.
December 31, 2021, balances were:
accounts receivable, $15,800;
inventory, $18,400;
accounts payable, $14,900.
Net cash flows from these activities were: