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 e.g. -15,000 or in parenthesis e.g. (15,000).) Net income $195,000 Beginning accounts receivable 22,500 Ending accounts receivable 27,300 Beginning prepaid insurance 5,200 Ending prepaid insurance 2,700 Beginning accounts payable 18,000 Ending accounts payable 15,000 Depreciation expense 54,000 Amortization of intangible asset 7,600 Dividends declared and paid 11,000 Cash flows from operating activities SA 256900