McIntire Company Reported Net Earnings of $40,000 Which Included Depreciation

McIntire Company reported net earnings of $40,000 which included depreciation expense and depletion expense of $21,000 and $18,000, respectively. The following changes also occurred during 20X3 $$\begin{array} { | l | l | } \hline \text { Inventory } & \$ 10,000 \text { decrease } \\\hline \text { Trade payables } & 5,000 \text { increase } \\\hline \text { Notes payable (long-term) } & 15,000 \text { decrease } \\\hline \text { Income tax payable } & 7,000 \text { increase } \\\hline \text { Trade receivables } & 10,000 \text { increase } \\\hline\end{array}$$ The amount of "cash flows from operating activities" was $______________