Burch Company reported the following items in its statement of financial position and statement of earnings information: increase in cash account, $$17,000$; increase in

accounts receivable, $$17,000$; decrease in inventory, $$18,000$; increase in accounts payable, $$10,000$; increase in income taxes payable, $$5,000$; net income, $$61,000$;

depreciation expense, $$14,000.$

Required:

Compute the net cash flows from operating activities using the indirect method.

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