A firm has earnings after taxes of $200,000, depreciation expense of $50,000, accounts receivable increased by $25,000, inventory increased by $10,000, accounts payable increased by $15,000, and accrued expenses decreased by $5,000. The firm's cash flow from operating activities is

Pear co.’s income statement for the year ended december 31, as prepared by pear’s controller, reported income before taxes of $125,000. the auditor questioned the following amounts that had been included in income before taxes: equity in earnings of cinn co. $ 40,000 dividends received from cinn 8,000 adjustments to profits of prior years for arithmetical errors in depreciation (35,000) pear owns 40% of cinn’s common stock, and no acquisition differentials are relevant. pear’s december 31 income statement should report income before taxes of