Moore Company's net income last year was $56,000 and cash dividends declared and paid to the company stockholders was $31,000. Changes in selected balance sheet accounts for the year appear below:

	Increases
	(Decreases)
Debit balances:
Accounts receivable	$ (8,000)
Inventory	(6,000)
Prepaid expenses	12,000
Credit balances:
Accumulated Depreciation	23,000
Accounts payable	(10,000)
Accrued liabilities	7,000
Taxes payable	5,000
Bonds payable	40,000

Based solely on this information, the net cash flows from operating activities under the indirect method on the statement of cash flows would be