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: Accounts receivable Prepaid insurance Accounts payable Unearned revenue Beg. Bal. $30, 750 5,350 24,750 7,150 End. Bal. $40,900 1,900 26,700 4,700 Net income for the period was $49,000. What is the net cash flows from operating activities