Tri Fecta, a partnership, had sales revenues of $360,000 in its first year of operations. The partnership has not collected on $35,000 of its sales, and still owes $40,000 on $150,000 of merchandise they purchased. The partnership has $30,000 in inventory at the end of the year. The partnership paid $25,000 in salaries. The partnership paid $2,500 in interest and paid $8,000 for a two-year insurance policy on the first day of business.

Compute net cash flow (cash basis) for the first year for Tri Fecta.