Oriole Company had net income of $$201,500$ in $2020.$ Depreciation expense for the year is $$51,300.$ During the year, Accounts Receivable increased $$9,300$ and Prepaid Expenses decreased $$2,300.$ The company also sold equipment at a loss of $$4,300.$

Calculate net cash flows from operating activities using the indirect method.

Net cash flows from operating activities

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