20 Using the indirect method, calculate the amount of cash flows from operating activities from the following data: Net income $230,000 Beginning accounts receivable 22,000 Ending accounts receivable 26,000 Beginning prepaid expenses 5,000 Ending prepaid expenses 2,000 Beginning accounts payable 15,000 Ending accounts payable 14,000 Depreciation expense 55,000 Amortization of intangible asset 3,000 Dividends declared and paid 11,000