Reporting Net Cash Flow from Operating Activities The following information is available for Bernard Corporation: Net income $214,000 Decrease in income taxes payable $4,270 Decrease in accounts receivable 6,700 Increase in notes payable (due in 5 years) 50,000 Increase in inventory 18,300 Depreciation expense 44,700 Decrease in prepaid rent 2,100 Loss on disposal of equipment 11,000 Increase in salaries payable 4,410 Required: Compute the net cash flows from operating activities using the indirect method.