Big Time Co had the following transactions during the year.
• Purchases from suppliers were $18,500, of which $2,550 was unpaid at the year end. Brought forward payables were
$1,000.
• Wages and salaries amounted to $9,500, of which $750 was unpaid at the year end. The financial statements for the
previous year showed an accrual for wages and salaries of $1,500.
• Interest of $2,100 on a long term loan was paid in the year.
• Sales revenue was $33,400, including $900 receivables at the year end. Brought forward receivables were $400.
• Interest on cash deposits at the bank amounted to $175.
Using the direct method, what is Big Time Co's cash flow from operating activities?