Chisholm Associates uses the indirect method to prepare the operating activities section of the statement of cash flows. The following accounts and balances were drawn from the company's accounting records:

	Beg. Bal.				End. Bal.
Accounts receivable		$	32,250			$	42,700
Prepaid insurance			6,850				3,700
Accounts payable			26,250				28,500
Unearned revenue			8,650				6,500

Net income for the period was $67,000. What is the net cash flows from operating activities?