Using the indirect method, calculate the amount of cash flows from operating activities from the following data: $($Show amount that decrease cash flow with either a $-$ sign eg$.-15,000$ or in parenthesis eg$.(15,000).)$

Net income $$171,000$

Beginning accounts receivable

$23,400$

Ending accounts receivable $,26,700$

Beginning prepaid insurance $,6,100$

Ending prepaid insurance $,4,400$

Beginning accounts payable $,16,000$

Ending accounts payable $,12,100$

Depreciation expense $,74,000$

Amortization of intangible asset $,7,300$

Dividends declared and paid $,11,000$

Cash flows from operating activities $