Benson Electronics reports net income of $520,000. Depreciation expense is $37,000, accounts receivable increases $11,000, and accounts payable decreases $17,000. Calculate net cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) BENSON ELECTRONICS Statement of Cash Flows (Partial) Cash flows from operating activities Adjustments to reconcile net income to net cash flows from operating activities Net cash flows from operating activities 0