Webster Corporation’s statement of cash flows for the year ended December 31, 2009, was prepared using the indirect method, and it included the following items:

Net   income

$100,000

Noncash   adjustments:

 

Depreciation   expense

20,000

Decrease   in accounts receivable

8,000

Decrease   in inventory

25,000

Increase   in accounts payable

10,000

Net cash   flows from operating activities

$163,000

Required

a. What amount of cash did Webster receive from customers during the year ended December 31, 2009?

b. Did depreciation expense provide cash inflow? Comment.