Calculate Cash Flow from Operating Activities (Indirect Method)

During an analysis of ABC Enterprises' cash flow statement for the year ended December 31, 2023, the following information was gathered:

- Net income: $200,000

- Depreciation expense: $50,000

- Decrease in accounts receivable: $30,000

- Increase in inventory: $20,000

- Increase in accounts payable: $25,000

- Cash paid for equipment: $70,000

- Cash proceeds from the sale of investments: $10,000

Based on this information, what is the cash flow from operating activities using the indirect method?