4. Using the indirect method, calculate the amount of net cash flows from operating activities from the following data. Show your work

Net Income $83,000

Beginning Accounts Payable $ 6,000

Beginning Accounts Receivable 10,000

Ending Accounts Payable 5,600

Ending Accounts Receivable 8,800

Amortization of Intangible Assets 1,600

Ending Prepaid Expenses 2,800

Dividends Declared and Paid 4,400