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The following information is available from the financial statements of Ragnar for the year ended December 31, 2021: Net income P792,000 Increase in accounts payable P 48,000 Depreciation expense 204,000 Payment of dividends 108,000 Decrease in accounts Purchase of available-for-sale receivable 208,000 securities 44,000 Increase in inventories 180,000 Decrease in income taxes payable 32,000 What is Ragnar Corporation's net cash flows from operating activities