Based on the Following Income Statement and Balance Sheet for Bankowski

Based on the following income statement and balance sheet for Bankowski Corporation, determine the cash flows from operating activities using the indirect method.
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {Bankowski Corporation}$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {Income Statement}$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {For Year Ended December 31, 20X2}$
$\begin{array} { | l | r | r | } \hline \text { Sales } & & \$ 504,000 \\\hline \text { Cost of goods sold } & \$ 327,600 & \\\hline \text { Depreciation expense } & 33,000 & \\\hline \text { Other operating expenses } & \underline { 125,500 } ( 486,100 ) \\\hline \text { Other gains (losses): } & & \\\hline \text { Gain on sale of equipment } & & \underline { 5,200 } \\\hline \text { Income before taxes } & & 23,100 \\\hline \text { Net income tax expense } & & \underline { ( 4,800 ) } \\\hline & & \\\hline\end{array}$