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: Beginning Ending Balance Balance Accounts receivable $31,750 $42,100 Prepaid insurance 6,350 3,100 Accounts payable 25,750 27,900 Unearned revenue 8,150 5,900 Net income for the period was $61,000. What is the net cash flows from operating activities? Multiple Choice $66,500