For the most recent year, Virtual Gaming Systems had net income of $480,000. The accounting records show depreciation expense of $33,000, increase of accounts receivable $12,000, and decrease of accounts payable $13,000. Using the indirect method, compute net cash flows from operating activities. (List cash outflows and any decrease in cash as negative amounts.) Virtual Gaming Systems Statement of Cash Flows (Partial) Cash flows from operating activities Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities $ 0