Answer:
$61,246 Cash Inflow
Explanation:
Cash flow from operating             $78,460
Add : Opening current assets         $141,680
Opening fixed assets                $687,810                 Â
Closing current liabilities              $91,516
                                 $999,466
Less: Closing current assets           $138,509
Closing fixed assets                 $703,411
Opening current liabilities             $87,340
Depreciation Expenses               $8,960
Cash Inflow                        $61,246