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Benson Electronics reports net income of $ 6 1 0 , 0 0 0 . Depreciation expense is $ 4 6 , 0 0 0

Benson Electronics reports net income of $610,000. Depreciation expense is $46,000, accounts receivable increases $10,000, and accounts payable decreases $26,000.
Calculate net cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)
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