A bit stuck on this one. Is someone could explain that would be appreciated:)

h. 10, 11 6 2) @ Help Save Chisholm Associates uses the Indirect method to prepare the operating activities section of the statement of cash flows. The following accounts and balances were drawn from the company's accounting records: Beg. Bal. End. Bal. Accounts receivable $60,000 $80,000 Prepaid insurance 9,200 `2,009 Accounts payable 48,090 51,600 Unearned revenue 12, 600 7,600 Net income for the period was $80,000. What is the net cash flows from operating activities? Multiple Choice O $70,400 O $65.600 O $78.000 594.400 ere to search