Final answer:
The net cash flow for the year is $103,000.
Step-by-step explanation:
To calculate the net cash flow for the year, we need to subtract the cash expenses and depreciation expense from the sales revenue. In this case, the sales revenue is $218,000, cash expenses are $92,000, and depreciation expense is $23,000.
Net Cash Flow = Sales Revenue - Cash Expenses - Depreciation Expense
Net Cash Flow = $218,000 - $92,000 - $23,000
Net Cash Flow = $103,000