Use the following information to perform the calculations below (using the indirect method). Net income Depreciation expense Beginning accounts receivable Ending accounts receivable Beginning inventory Ending inventory Beginning prepaid insurance Ending prepaid insurance $430,000 93,000 427,100 446,000 524,000 560,000 40,000 48,600 Beginning accounts payable 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 Sale of long-term investment at cost $124,000 149,000 641,000 220,000 167,000 106,000 63,000 54,500 (a) 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 $