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Question - Hi-Tech, Inc., reports net income of $51 million. Included in that number are depreciation expense of $4.1 million and a loss on the sale of equipment of $1.9 million. Records reveal increases in accounts receivable, accounts payable, and inventory of $1.1 million, $2.1 million, and $3.1 million, respectively.

What are Hi-Tech's net cash flows from operating activities?

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