Laser World reports net income of $610,000. Depreciation expense is $46,000, accounts receivable increases $10,000, and accounts payable decreases $26,000.

Calculate net cash flows from operating activities using the indirect method. (List cash outflows and any decrease in cash as negative amounts.) LASER WORLD Statement of Net Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash flows from operating activities: Net cash fows from operating activities