Bertucci company had net income of $204,000 in 2008. Depreciation expense for the year is 45,000. During the year, Accounts Receivable increase $9,000 and Prepaid Expenses decrease 1,000. The company also sold equipment at a loss of 2,000. Instructions: Calculate net cash flows from operating activities using the indirect method. Net Income Add: Depreciation Loss on sale of equipment Decrease in Prepaid Expenses Deduct: Increase in Accounts Receivable Net cash flows from operating activities