Using the indirect method, calculate the amount of cash flows from operating activities from the following data. Net income $176,000 Beginning accounts receivable 24,400 Ending accounts receivable 25,600 Beginning prepaid insurance 5,500 Ending prepaid insurance 4,500 Beginning accounts payable 16,000 Ending accounts payable 14,700 Depreciation expense 61,000 Amortization of intangible asset 7,300 Dividends declared and paid 11,000 Cash flows from operating activities $