Computing Cash Flows from Operating Activities: Indirect Method

During 2014, Ortega Corporation had net income of $82,000. Included on its income statement were depreciation expense of $4,600 and amortization expense of $600. During the year, Accounts Receivable increased by $6,800, Inventories decreased by $3,800, Prepaid Expenses decreased by $400, Accounts Payable increased by $10,000, and Accrued Liabilities decreased by $900.

Determine net cash flows from operating activities using the indirect method.