RandallCorporation had net income of $281,600 in 2017. Depreciation expense for the year was $65,000. During the yea, Accounts Receivable decreased $11,000, Prepaid Expenses increased $18,000 and Accounts Payable increased by $24,500. The company also sold equipment at a loss of $14,000. The sales price of the equipment was $62,000. Calculate net cash flows from operating activities using the indirect method.