Use the following information to perform the calculations below (using the indirect method). Net income $400,000 Beginning accounts payable $122,000 Depreciation expense 91,000 Ending accounts payable 145,000 Beginning accounts receivable 429,000 Purchase of long-term assets 754,000 Ending accounts receivable 433,000 Issuance of long-term debt 264,000 Beginning inventory 514,000 Issuance of stock for cash 167,000 Ending inventory 578,000 Issuance of stock for long-term assets 105,000 Beginning prepaid insurance 40,700 Purchase of treasury stock 64,500 Ending prepaid insurance 46,400 Sale of long-term investment at cost 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 $