3. Using the indirect method, calculate the amount of net cash flows from operating activities from the following data. Show your work (3 points) Net Income Beginning Accounts Payable Ending Accounts Payable Beginning Accounts Receivable Depreciation Expense Amortization of Intangible Assets Ending Accounts Receivable Beginning Prepaid Expenses Ending Prepaid Expenses Dividends Declared and Paid $166,000 $12,000 11,200 20,000 40,800 3,200 17,600 4,000 5,600 8,800