As the accountant for Brake for Cake (a famous German bakery), you are responsible for preparing the cash flow statement for the year ended December 31, 2022. You will be using the indirect method and have gathered together the following data from the accounting records: Principal payments on non-current debt $46005 Acquisition of equipment by issuing a non-current note payable $68193 Depreciation expense $73694 Proceeds from sale of investments, not including a $5752 accounting gain $48493 Increase in accounts receivable $7007 Decrease in unearned revenues $30028 Net income $146537 Cash sales $218555 Brake for Cake reports under IFRS. Calculate the net cash flows from operating activities