For the Fiscal year 2017 Cash flows from operating activities Net income $ 3,000,000.00 Add: Depreciation expense $ 500,000.00 Add: Loss on sale of plant assets $ 50,000.00 Add: Interest expense $ 5,000.00 Less: Decrease in accounts payable -$ 40,000.00 $ 515,000.00 Net cash provided by Operating activities $ 3,515,000.00