Current Attempt in Progress Use the following information to perform the calculations below (using the indirect method). $480,000 Beginning accounts payable 97,000 Ending accounts payable Purchase of long-term assets Issuance of long-term debt Issuance of stock for cash Issuance of stock for long-term assets Purchase of treasury stock 47,500 Sale of long-term investment at cost Net income Depreciation expense Beginning accounts receivable Ending accounts receivable Beginning inventory Ending inventory Beginning prepaid insurance Ending prepaid insurance (a) 427,300 436,000 521,000 559.000 42,800 $128,000 148,000 645,000 254,000 165,000 113,000 63,500 51,500 Calculate the amount of cash flows from operating activities. (Show amount that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) Cash flows from operating activities $