Lawrence Engineering reports net income of $510,000. Depreciation expense is $36,000, accounts receivable increases $12,000, and accounts payable decreases $16,000. Calculate net cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) LAWRENCE ENGINEERING 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