20:21 Print item Use the following information from Birch Company's balance sheets Dec 31, 2018 Dec 31, 2017 Accounts Receivable $13,000 $15,400 Prepaid Insurance 4,200 3,200 Accounts Payable 9,200 8,000 Accured Liabilities 2,900 3,400 Determine net cash flows from operating activities (indirect method), assuming net income for 2018 of $128,000