Answer:
$483,800
Explanation:
Prepare the Cash flow from Operating Activity Section as follows :
Net Income for the year               $471,000
Adjustments for Non-cash items :
Depreciation expense                 $59,600
Amortization of a patent               $32,200
Cash Generated from Operations      $562,800
Dividend Paid                       ($79,000)
Net Cash from Operating Activities     $483,800